2012 (11) TMI 48

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..... orders are situations invoking want of jurisdiction - Tribunal in its wisdom remanded the matter to the original authority and it is only after the assessing authority opines one way or other there may be scope for further development - appeal is dismissed - 27 of 2012 - - - Dated:- 23-5-2012 - SHYLENDRA KUMAR D. V., SREENIVASE GOWDA B., JJ. JUDGMENT D. V. Shylendra Kumar J.- This .....

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..... on of the respondent under section 263 when the mandatory conditions for exercise of revisionary powers did not exist ? B. Whether, on the facts and in the circumstances of the case, the honourable Tribunal was right in law in remanding the case of the appellant to the learned Assessing Officer when the issue on the merits is decided in favour of the appellant by the honourable Income-tax Appe .....

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..... counsel is that the Tribunal has failed to appreciate that the order of the Commissioner was wrong for the reason that the assessment order was not one which was erroneous. It is on the premise, the submission is made to the effect that the Commissioner lacked jurisdic- tion to invoke his revisional power under section 263. We are not very much convinced about the submission that the Commissi .....

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