9911796707
TMI Blog1998 (9) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue are as follows : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in entertaining a new ground not taken at any stage of the proceedings under section 263 of the Income-tax Act, 1961, to cancel an order under that section of the Commissioner of Income-tax ? 2. Whether, on the facts and in the circumstances of the case, the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of electricity or any other form of power referred to in section 32A(2)(b) of the Act and that meters are also not covered by item No. 5 of the IXth Schedule which refers to thermal and hydro power generation equipment. The Tribunal has set aside the order of the Commissioner on the ground that the Commissioner had no jurisdiction to revise the order in view of the fact that the order of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into the correctness of the order of the Commissioner on the merits. We therefore direct the Tribunal to examine the assessee's case on the merits. Our answer to the second question is, therefore, in favour of the Revenue and against the assessee. Though the first question is in favour of the assessee, that is of no help to the assessee, in view of our answer to the second question. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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