https://www.taxtmi.com/caselaws?id=239506 The tribunal allowed the assessee's appeals, quashing the orders under Section 263 of the Income Tax Act. The delay in filing appeals was condoned due to health issues. It was held that the CIT cannot substitute his judgment for that of the Assessing Officer unless the decision is unsustainable in law. The tribunal found that the CIT's actions were not in line with the spirit of the relevant sections. The consequential relief requested was dismissed as infructuous, with the tribunal stating that natural consequences of quashing the Section 263 order would follow. en-us Fri, 08 Nov 2013 00:00:00 +0530 Fri, 15 Nov 2013 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239506 The tribunal allowed the assessee's appeals, quashing the orders under Section 263 of the Income Tax Act. The delay in filing appeals was condoned due to health issues. It was held that the CIT cannot substitute his judgment for that of the Assessing Officer unless the decision is unsustainable in law. The tribunal found that the CIT's actions were not in line with the spirit of the relevant sections. The consequential relief requested was dismissed as infructuous, with the tribunal stating that natural consequences of quashing the Section 263 order would follow. Case-Laws Income Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239506