https://www.taxtmi.com/caselaws?id=71848 The court held in favor of the Revenue, upholding the order of CIT(A) and dismissing the appeals. The judgment emphasized the quasi-judicial nature of the CIT's order under s. 263, considering it as 'information' under s. 147(b) affecting the assessee's rights and tax liability. The decision highlighted the importance of distinguishing between administrative and quasi-judicial authorities in determining the nature of their decisions. The analysis referenced legal principles and precedents to support the interpretation of 'information' in this context, ultimately ruling in favor of the Revenue. en-us Wed, 07 Feb 2001 00:00:00 +0530 Wed, 27 Apr 2011 13:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71848 The court held in favor of the Revenue, upholding the order of CIT(A) and dismissing the appeals. The judgment emphasized the quasi-judicial nature of the CIT's order under s. 263, considering it as 'information' under s. 147(b) affecting the assessee's rights and tax liability. The decision highlighted the importance of distinguishing between administrative and quasi-judicial authorities in determining the nature of their decisions. The analysis referenced legal principles and precedents to support the interpretation of 'information' in this context, ultimately ruling in favor of the Revenue. Case-Laws Income Tax Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71848