https://www.taxtmi.com/caselaws?id=63128 The Tribunal upheld the CIT's order under s. 263 of the IT Act, emphasizing the importance of considering seized diary entries during assessments and ensuring proper opportunities for the assessee to be heard. The appeal was rejected, affirming the necessity for a thorough assessment process in compliance with the IT Act, 1961. en-us Thu, 25 Jul 1985 00:00:00 +0530 Thu, 27 Jan 2011 18:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63128 The Tribunal upheld the CIT's order under s. 263 of the IT Act, emphasizing the importance of considering seized diary entries during assessments and ensuring proper opportunities for the assessee to be heard. The appeal was rejected, affirming the necessity for a thorough assessment process in compliance with the IT Act, 1961. Case-Laws Income Tax Thu, 25 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63128