In appeal before the CIT (A) was\u00a0 whether the assessee was\u00a0 entitled to deduction under section\u00a080I\u00a0on the goods manufactured and exported ,which was allowed .\u00a0 \u00a0An appeal was filed by the Revenue before the Tribunal and the assessee filed cross-objections. In the meantime, a notice under section\u00a0263\u00a0was issued on the ground that the Assessing Officer had erred in allowing deduction under section\u00a080-I\u00a0on the duty drawback received on manufactured goods. The contention of the assessee that the issue was the subject-matter of appeal before the Commissioner (Appeals) was rejected. The assessment order was set aside directing the Assessing Officer to withdraw the relief allowed under section\u00a080-I\u00a0on the duty drawback on the goods manufactured and exported. The appeal filed against the revision order was dismissed by the Tribunal. On appeal dismissing the appeal, that the issue whether the assessee was entitled to deduction under section\u00a080-I\u00a0on duty drawback with regard to goods manufactured and exported was neither considered nor decided in appeal. The Tribunal had rightly held that the issue whether deduction under section\u00a080-I\u00a0was available on duty draw-back on manufactured goods was never specifically dealt with in the appeal. The issue taken up in revision was not subject-matter of the appeal. The Tribunal rightly dismissed the appeal filed by the assessee against the revision order.( AY.1989-90)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 263 : Commissioner – Revision of orders prejudicial to revenue \u2013Duty drawback \u2013 Subject matter of appeal- Issue neither considered nor decided in appeal before Commissioner (Appeals) \u2014 Revision is held to be proper . [ S.80I,147 , 251 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14332","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3Ja","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14332","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14332"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14332\/revisions"}],"predecessor-version":[{"id":18907,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14332\/revisions\/18907"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}