1990 (12) TMI 67 - HC - Income Tax

Summary

The High Court of Allahabad allowed the Income Tax Appeal in part and directed the Tribunal to consider a specific question regarding the jurisdiction of the Commissioner of Income-tax (Appeals) under section 263 of the Income-tax Act, 1961. The question to be considered is whether the Commissioner's directions limit the Commissioner of Income-tax (Appeals) when dealing with appeals against orders of the Income-tax Officer under section 143(3) of the Act.