https://www.taxtmi.com/caselaws?id=65875 The Tribunal set aside the Commissioner's orders and reinstated the assessments by the Income-tax Officer, ruling that the requirements for invoking Section 263 were not satisfied. The firm was assessed as an unregistered firm for the relevant years as the Tribunal found no error in the assessments and no demonstrated prejudice to revenue. en-us Fri, 11 Aug 1989 00:00:00 +0530 Sat, 19 Feb 2011 10:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65875 The Tribunal set aside the Commissioner's orders and reinstated the assessments by the Income-tax Officer, ruling that the requirements for invoking Section 263 were not satisfied. The firm was assessed as an unregistered firm for the relevant years as the Tribunal found no error in the assessments and no demonstrated prejudice to revenue. Case-Laws Income Tax Fri, 11 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65875