https://www.taxtmi.com/caselaws?id=210060 The High Court upheld the Commissioner of Income Tax's invocation of Section 263, finding that the Assessing Officer had not adequately examined the issue of the surrendered cash. The Tribunal's decision was set aside, restoring the Commissioner's order for re-examination. The case was disposed of with directions for the Commissioner (Appeals) to decide on the appeals against the fresh assessment order on merits. en-us Wed, 11 May 2011 00:00:00 +0530 Fri, 28 Jun 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210060 The High Court upheld the Commissioner of Income Tax's invocation of Section 263, finding that the Assessing Officer had not adequately examined the issue of the surrendered cash. The Tribunal's decision was set aside, restoring the Commissioner's order for re-examination. The case was disposed of with directions for the Commissioner (Appeals) to decide on the appeals against the fresh assessment order on merits. Case-Laws Income Tax Wed, 11 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210060