https://www.taxtmi.com/caselaws?id=65141 The Tribunal found that the CIT's order under section 263(1) was invalid as it included the Valuation Officer's report, not part of the record during the ITO's assessment. Consequently, the Commissioner's order was cancelled, and the assessee's appeals were allowed. The Tribunal ruled in favor of the assessee, questioning the CIT's jurisdiction under section 263(1). en-us Thu, 29 Sep 1983 00:00:00 +0530 Sat, 12 Feb 2011 15:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65141 The Tribunal found that the CIT's order under section 263(1) was invalid as it included the Valuation Officer's report, not part of the record during the ITO's assessment. Consequently, the Commissioner's order was cancelled, and the assessee's appeals were allowed. The Tribunal ruled in favor of the assessee, questioning the CIT's jurisdiction under section 263(1). Case-Laws Income Tax Thu, 29 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65141