Section 260A & 263 of the Income Tax Act, 1961 — Revision — Claim of assessee under section 80I in respect of its capitive power plant was allowed by Tribunal and matter was restored to the AO for the limited purpose of computation in terms of the legal provisions, hence, CIT exceeded his jurisdiction under section 263 in passing the revisional order inasmuch as he has attempted to demonstrate the deduction under section 80I itself could not have been claimed by assessee — Principal Commissioner of Income tax vs. Kochi Refineries [2018] 305 ctR (Bombay) 395