https://www.taxtmi.com/caselaws?id=66790 The Tribunal set aside the Commissioner's order under Section 263, finding that the Income Tax Officer had conducted proper enquiries, considered Rule 9B, and did not rush the assessments. The Tribunal emphasized that there was no evidence to suggest blind acceptance of credits by the ITO. Relying on legal precedents, including a decision by the Allahabad High Court, the appeals were allowed, and the Commissioner's order was overturned. en-us Tue, 28 Feb 1989 00:00:00 +0530 Mon, 07 Mar 2011 14:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66790 The Tribunal set aside the Commissioner's order under Section 263, finding that the Income Tax Officer had conducted proper enquiries, considered Rule 9B, and did not rush the assessments. The Tribunal emphasized that there was no evidence to suggest blind acceptance of credits by the ITO. Relying on legal precedents, including a decision by the Allahabad High Court, the appeals were allowed, and the Commissioner's order was overturned. Case-Laws Income Tax Tue, 28 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66790