https://www.taxtmi.com/caselaws?id=221771 The High Court upheld the Income Tax Appellate Tribunal's decision, emphasizing the necessity of providing the assessee with a fair opportunity to be heard before exercising revisional jurisdiction under Section 263 of the Income Tax Act, 1961. The Court dismissed the petition, ruling that the assessment could not be reopened due to the lack of notice and opportunity of hearing on certain issues beyond those addressed in the original show cause notice. en-us Mon, 18 Mar 2013 00:00:00 +0530 Fri, 29 Mar 2013 09:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221771 The High Court upheld the Income Tax Appellate Tribunal's decision, emphasizing the necessity of providing the assessee with a fair opportunity to be heard before exercising revisional jurisdiction under Section 263 of the Income Tax Act, 1961. The Court dismissed the petition, ruling that the assessment could not be reopened due to the lack of notice and opportunity of hearing on certain issues beyond those addressed in the original show cause notice. Case-Laws Income Tax Mon, 18 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221771