https://www.taxtmi.com/caselaws?id=237556 The High Court allowed the writ petition, setting aside the impugned order and remitting the matter to the Commissioner of Income Tax for fresh consideration within three months. The decision emphasized the importance of ensuring a fair assessment based on the provisions of Section 273-A of the Income Tax Act, 1961, highlighting the need to secure the revenue's interest while providing opportunities for the petitioner to present their case. en-us Mon, 05 Aug 2013 00:00:00 +0530 Tue, 01 Oct 2013 05:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237556 The High Court allowed the writ petition, setting aside the impugned order and remitting the matter to the Commissioner of Income Tax for fresh consideration within three months. The decision emphasized the importance of ensuring a fair assessment based on the provisions of Section 273-A of the Income Tax Act, 1961, highlighting the need to secure the revenue's interest while providing opportunities for the petitioner to present their case. Case-Laws Income Tax Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237556