https://www.taxtmi.com/caselaws?id=237772 The High Court upheld the order of the Income Tax Appellate Tribunal under Section 260A, dismissing the challenge against the Commissioner's order under Section 263. The Court found the Commissioner's order to be cryptic and self-contradictory, supporting the respondent's argument that Section 263 was wrongly invoked. The Court emphasized the statutory requirements for invoking Section 263, noting the lack of inquiry by the Assessing Officer and ultimately dismissing the appeal due to the Commissioner's failure to meet the necessary conditions. The Tribunal's order was upheld, and the appeal was dismissed. en-us Fri, 13 Sep 2013 00:00:00 +0530 Mon, 07 Oct 2013 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237772 The High Court upheld the order of the Income Tax Appellate Tribunal under Section 260A, dismissing the challenge against the Commissioner's order under Section 263. The Court found the Commissioner's order to be cryptic and self-contradictory, supporting the respondent's argument that Section 263 was wrongly invoked. The Court emphasized the statutory requirements for invoking Section 263, noting the lack of inquiry by the Assessing Officer and ultimately dismissing the appeal due to the Commissioner's failure to meet the necessary conditions. The Tribunal's order was upheld, and the appeal was dismissed. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237772