https://www.taxtmi.com/caselaws?id=204607 The Tribunal upheld the Commissioner of Income Tax's jurisdiction under section 263, directing a fresh assessment due to errors in the original order regarding undisclosed investments. The Tribunal emphasized the necessity of proper inquiries by the Assessing Officer and the applicability of section 263 to block assessments under Chapter XIV-B, dismissing the appeal and affirming the CIT's decision. en-us Fri, 09 Jul 2010 00:00:00 +0530 Wed, 08 Jun 2011 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204607 The Tribunal upheld the Commissioner of Income Tax's jurisdiction under section 263, directing a fresh assessment due to errors in the original order regarding undisclosed investments. The Tribunal emphasized the necessity of proper inquiries by the Assessing Officer and the applicability of section 263 to block assessments under Chapter XIV-B, dismissing the appeal and affirming the CIT's decision. Case-Laws Income Tax Fri, 09 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204607