TMI Blog1998 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... as referred the following question of law to this court for its opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in cancelling the order of the Commissioner passed under section 263 of the Income-tax Act, on the ground that the Commissioner had no jurisdiction to invoke the provision of section 263 when the Commissioner (Appeals) had already pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 263(1) was further amended by the Finance Act of 1989, with retrospective effect which reads as follows : "Explanation.---For the removal of doubts, it is hereby declared that, for the purposes of this sub-section,---... (c) Where any order referred to in this sub-section and passed by the Assessing Officer had been the subject-matter of any appeal filed on or before or after the 1st da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 988), the powers of the Commissioner under the sub-section shall extend and shall be deemed always to have extended to such matters as had not been considered and decided in such appeal. The consequence of the amendment made with retrospective effect is that the powers under section 263 of the Commissioner shall extend and shall be deemed always to have extended to such matters as had not been con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not make any difference in the present case as it is not clear from the statement of the case as to whether the subject-matter in appeal before the appellate authority was other than what had been considered by the Commissioner while exercising his revisional powers under section 263(1). It was for the Revenue to have contended before the Tribunal and bring on record the fact that the subject-matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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