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Revenue cannot jurisdiction u/s 263 on issues considered and decided by CIT (Appeals)
Case Law Details
- Case Name
- Ranka Jewellers Vs. Addl. CIT (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Once an issue was considered and decided by CIT (Appeals), remedy of Revenue cannot lie in invocation of jurisdiction u/s 263.
HIGH COURT OF BOMBAY
Ranka Jewellers Vs. Addl. CIT
ITA No. 1311 of 2009
DECIDED ON: March 26, 2010
RELEVANT PARAGRAPH
14. We must, at this stage, observe that in these proceedings we are not concerned with the merits or correctness of the determination that has been made by the CIT(A) in the order dated 22nd May 2006. The scope of the present proceedings is confined to the validity of the recourse to the powers under Section 263. During the course of...
