https://www.taxtmi.com/caselaws?id=70757 The Tribunal set aside the Commissioner of Income-tax's orders under Section 263 for the assessment years 1980-81, 1981-82, and 1982-83. It was found that the Commissioner misdirected himself in passing these orders without adequately demonstrating how the Income-tax Officer's assessments were erroneous and prejudicial to revenue interests. The Tribunal allowed the appeals by the assessee, leading to the annulment of the Commissioner's Section 263 orders. en-us Wed, 23 Jan 1991 00:00:00 +0530 Tue, 19 Apr 2011 10:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70757 The Tribunal set aside the Commissioner of Income-tax's orders under Section 263 for the assessment years 1980-81, 1981-82, and 1982-83. It was found that the Commissioner misdirected himself in passing these orders without adequately demonstrating how the Income-tax Officer's assessments were erroneous and prejudicial to revenue interests. The Tribunal allowed the appeals by the assessee, leading to the annulment of the Commissioner's Section 263 orders. Case-Laws Income Tax Wed, 23 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70757