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        2022 (6) TMI 132 - SCH - Income Tax

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        Commissioner's order under Section 263 of Income Tax Act not sustainable; Special Leave Petition dismissed The Supreme Court dismissed a petition for special leave to appeal, holding that the Commissioner cannot examine an issue on merits under Section 263 of ...
                      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.

                          Commissioner's order under Section 263 of Income Tax Act not sustainable; Special Leave Petition dismissed

                          The Supreme Court dismissed a petition for special leave to appeal, holding that the Commissioner cannot examine an issue on merits under Section 263 of the Income Tax Act, 1961, and found the Commissioner's order under Section 263 not sustainable.


                          The Supreme Court dismissed a petition for special leave to appeal, noting reservations on the observation that the Commissioner cannot examine an issue on merits under Section 263 of the Income Tax Act, 1961. The Court found the Commissioner's order under Section 263 not sustainable.
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