https://www.taxtmi.com/caselaws?id=65920 The Tribunal upheld the Commissioner of Income Tax's revisionary order under Section 263, finding it justified. The valuation report, received after assessment, was deemed part of the assessment record. The CIT's direction for a fresh assessment, allowing the assessee to object, ensured compliance with natural justice principles. As a result, the assessee's appeal was dismissed. en-us Fri, 31 Jan 1992 00:00:00 +0530 Sat, 19 Feb 2011 12:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65920 The Tribunal upheld the Commissioner of Income Tax's revisionary order under Section 263, finding it justified. The valuation report, received after assessment, was deemed part of the assessment record. The CIT's direction for a fresh assessment, allowing the assessee to object, ensured compliance with natural justice principles. As a result, the assessee's appeal was dismissed. Case-Laws Income Tax Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65920