{"id":94974,"date":"1800-01-01T00:00:00","date_gmt":"1799-12-31T18:06:40","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/smt-chhotabai-jewatraj-vs-ito-on-1-january-1800"},"modified":"2017-09-15T04:28:50","modified_gmt":"2017-09-14T22:58:50","slug":"smt-chhotabai-jewatraj-vs-ito-on-1-january-1800","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/smt-chhotabai-jewatraj-vs-ito-on-1-january-1800","title":{"rendered":"Smt. Chhotabai Jewatraj vs Ito on 1 January, 1800"},"content":{"rendered":"<div class=\"docsource_main\">Income Tax Appellate Tribunal &#8211; Ahmedabad<\/div>\n<div class=\"doc_title\">Smt. Chhotabai Jewatraj vs Ito on 1 January, 1800<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1983) 15 TTJ Ahd 408<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER&#8211;Point not subject-matter of appeal. <\/p>\n<p>Ratio:\n<\/p>\n<p> The issue regarding the allowance of certain  deduction was not the subject matter of appeal hence was open for  revision by the Commissioner under section 263.\n<\/p>\n<p>Held:\n<\/p>\n<p> The order of the Income Tax Officer in respect of  the aforesaid deduction allowed by the Income Tax Officer was not  the subject-matter of appeal before the Appellate Assistant  Commissioner and did not merge into the order of the Appellate  Assistant Commissioner. The Commissioner had the jurisdiction to  pass on order under section 263.\n<\/p>\n<p>Application:\n<\/p>\n<p> Also to current assessment years.\n<\/p>\n<p>Income Tax Act 1961 s.263 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Appellate Tribunal &#8211; Ahmedabad Smt. Chhotabai Jewatraj vs Ito on 1 January, 1800 Equivalent citations: (1983) 15 TTJ Ahd 408 ORDER&#8211;Point not subject-matter of appeal. Ratio: The issue regarding the allowance of certain deduction was not the subject matter of appeal hence was open for revision by the Commissioner under section 263. Held: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-94974","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Smt. 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