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1999 (12) TMI 135 - AT - Income TaxExtract: ......., Panaji v. Dy. CIT IT Appeal Nos. 360 and 361 (PN) of 1997 and D.B. Bandodkar IT Appeal Nos. 632 and 633 (PN) of 1997 . 8. In the light of the above discussion, we hold that the CIT had no jurisdiction to pass an order under section 263 in the case of the assessee. We accordingly quash the order of the CIT. 9. In the result, the appeal is allowed.
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