https://www.taxtmi.com/caselaws?id=151091 The Tribunal allowed the appeal, setting aside the order under section 263 of the Income-tax Act, 1961. The decision was based on jurisdictional deficiencies, noting the Commissioner's failure to personally examine records and establish errors in the assessment order. The Tribunal emphasized the necessity for the Commissioner to fulfill statutory requirements before invoking revisional powers, ultimately deeming the order void ab initio. The focus was on procedural aspects and legal compliance, leading to relief for the assessee based on the lack of proper jurisdiction and procedural irregularities in the initiation of revisional proceedings. en-us Wed, 18 Nov 2009 00:00:00 +0530 Sat, 02 Sep 2023 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151091 The Tribunal allowed the appeal, setting aside the order under section 263 of the Income-tax Act, 1961. The decision was based on jurisdictional deficiencies, noting the Commissioner's failure to personally examine records and establish errors in the assessment order. The Tribunal emphasized the necessity for the Commissioner to fulfill statutory requirements before invoking revisional powers, ultimately deeming the order void ab initio. The focus was on procedural aspects and legal compliance, leading to relief for the assessee based on the lack of proper jurisdiction and procedural irregularities in the initiation of revisional proceedings. Case-Laws Income Tax Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151091