1995 (12) TMI 31

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..... he following question of law has been referred by the Tribunal for answer of this court, which reads as under : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the Commissioner cannot invoke jurisdiction under section 263 even with regard to the items which had not been adjudicated by the Commissioner of Income-tax (Appeals) ? " T .....

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..... ) and the second addition was not adjudicated as counsel for the assessee pleaded before the Commissioner of Income-tax (Appeals) that he had nothing much to say about the disallowance of Rs. 1,010. The order of the Commissioner of Income-tax (Appeals) is on September 24, 1982. Thereafter, the Commissioner while exercising the power under section 263 of the Income-tax Act, issued a notice regardin .....

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..... fficer which has not merged with the order of the Commissioner of Income-tax (Appeals), can be modified accordingly. Aggrieved against the order of the Commissioner of Income-tax (Appeals), the assessee preferred an appeal before the Tribunal and the Tribunal after considering the arguments of both the parties, held that the Commissioner cannot invoke the jurisdiction under section 263 of the Ac .....

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..... ope and subject-matter of the appeal and the decision rendered by the appellate authority. Where the area which has not been covered then on that the Commissioner can invoke his power under section 263 and in that connection, their Lordships have observed : " Whenever a question arises as to whether the Commissioner is or is not competent to revise, under section 263 of the Act, the order of ass .....

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..... The Commissioner is not justified in setting aside the entire order of assessment passed by the Income-tax Officer in exercise of his revisional powers under section 263 of the Act when the order of assessment passed by the Income-tax Officer was the subject-matter of an appeal before the Appellate Assistant Commissioner. In view of the decision of the Special Bench of honourable five judges of .....

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