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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court directs Tribunal to decide case on merits, not conflicting opinions on assessment treatment.</h1> The High Court of Orissa directed the Tribunal to decide a case on its merits rather than solely based on conflicting opinions regarding the treatment of ... Appeal To Tribunal The High Court of Orissa was asked to review a decision regarding the treatment of an assessment by the Income-tax Officer for the assessment year 1983-84. The Commissioner of Income-tax set aside the assessment under section 263 of the Income-tax Act, but the Tribunal disagreed, citing differing views in High Courts. The High Court directed the Tribunal to decide the case on its merits rather than solely based on conflicting opinions.

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