https://www.taxtmi.com/caselaws?id=70789 The Tribunal found that the ITO's order sheet entry did not constitute an assessment order as it lacked the necessary review of assessment records. Consequently, the Commissioner's exercise of jurisdiction under section 263 was deemed invalid. The Tribunal quashed the Commissioner's order and allowed the assessee's appeal. en-us Fri, 30 Aug 1985 00:00:00 +0530 Tue, 19 Apr 2011 12:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70789 The Tribunal found that the ITO's order sheet entry did not constitute an assessment order as it lacked the necessary review of assessment records. Consequently, the Commissioner's exercise of jurisdiction under section 263 was deemed invalid. The Tribunal quashed the Commissioner's order and allowed the assessee's appeal. Case-Laws Income Tax Fri, 30 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70789