https://www.taxtmi.com/caselaws?id=215077 The High Court upheld the Income-tax Appellate Tribunal's decision to set aside the Commissioner of Income-tax's order under section 263 of the Income-tax Act, 1961. It emphasized the necessity for the Assessing Officer to conduct proper enquiries to ensure accurate tax assessments. The Court supported the examination of commission payments and verification of attribution to sales made by different units, highlighting the importance of thorough investigations in maintaining the integrity of tax assessments and safeguarding Revenue interests. en-us Fri, 20 Jan 2012 00:00:00 +0530 Thu, 13 Dec 2012 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215077 The High Court upheld the Income-tax Appellate Tribunal's decision to set aside the Commissioner of Income-tax's order under section 263 of the Income-tax Act, 1961. It emphasized the necessity for the Assessing Officer to conduct proper enquiries to ensure accurate tax assessments. The Court supported the examination of commission payments and verification of attribution to sales made by different units, highlighting the importance of thorough investigations in maintaining the integrity of tax assessments and safeguarding Revenue interests. Case-Laws Income Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215077