https://www.taxtmi.com/caselaws?id=66609 The Tribunal allowed the appeal, setting aside the Commissioner's order canceling the registration and the assessment. The partnership was found to be genuine, with clerical errors that were subsequently rectified, causing no prejudice to the revenue. The Commissioner's assumption of jurisdiction under section 263 was deemed invalid due to a misunderstanding of facts, leading to the order being overturned on both jurisdictional and merit-based grounds. en-us Mon, 28 Jul 1986 00:00:00 +0530 Sat, 05 Mar 2011 11:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66609 The Tribunal allowed the appeal, setting aside the Commissioner's order canceling the registration and the assessment. The partnership was found to be genuine, with clerical errors that were subsequently rectified, causing no prejudice to the revenue. The Commissioner's assumption of jurisdiction under section 263 was deemed invalid due to a misunderstanding of facts, leading to the order being overturned on both jurisdictional and merit-based grounds. Case-Laws Income Tax Mon, 28 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66609