https://www.taxtmi.com/caselaws?id=62931 The Tribunal held that the Commissioner is not required to provide an opportunity of hearing to the assessee when approving the Assessing Officer's order under section 158BC. The absence of a hearing does not invalidate the order, as any deficiency can be rectified during appeal proceedings. Additionally, the Commissioner is not obligated to record reasons in writing for approving the order, and the lack of written reasons does not affect the validity of the assessment order. The Tribunal ruled in favor of the Revenue, upholding the validity of the procedural steps taken by the Commissioner. en-us Thu, 02 Dec 1999 00:00:00 +0530 Thu, 20 Jun 2013 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62931 The Tribunal held that the Commissioner is not required to provide an opportunity of hearing to the assessee when approving the Assessing Officer's order under section 158BC. The absence of a hearing does not invalidate the order, as any deficiency can be rectified during appeal proceedings. Additionally, the Commissioner is not obligated to record reasons in writing for approving the order, and the lack of written reasons does not affect the validity of the assessment order. The Tribunal ruled in favor of the Revenue, upholding the validity of the procedural steps taken by the Commissioner. Case-Laws Income Tax Thu, 02 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62931