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2014 (1) TMI 142 - HC - Income TaxValidity of power exercised by CIT u/s 263 - Held that:- The present appeal under section 260A is directed against the order of the Tribunal dated 15 July 2003 allowing the appeal of the assessee against the order passed by the Commissioner under section 263 on 22 March 1999 - Following the order of the Commissioner dated 22 March 1999, a fresh order of assessment was passed on 29 March 2001 against which the appeal of the assessee was allowed on 12 April 2002 - Following this the departmental appeal was dismissed by the Tribunal on 12 October 2007. The order of the Tribunal has attained finality - In any event, the order of the Commissioner under section 263 has been duly worked out and nothing further would survive in the present appeal by the revenue - No substantial question of law ha arised - Decided against Revenue.
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