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2002 (11) TMI 35 - HC - Income Tax"Whether the Appellate Tribunal was justified in cancelling the order passed by the Commissioner of Income-tax under section 263 of the Income-tax Act, 1961, in view of Circular No. 176 dated August 26, 1987, of the Central Board of Direct Taxes?" - Accordingly, we answer the question in the negative, in favour of the Revenue and against the assessee. The result is the Tribunal has to go into the question of merits of the case and decide the question as regards the merits of the claim of the assessee.
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