https://www.taxtmi.com/caselaws?id=248103 The Tribunal allowed the appeals filed by the assessee, holding that the CIT's order under Section 263 was barred by limitation, without jurisdiction, and contrary to law and facts. The Tribunal also noted that the issues of deductions under Sections 80HHC and 80IB could not be the subject matter of assessment under Section 153A, and thus the order under Section 153A was not revisable under Section 263. The Tribunal emphasized the need for adequate opportunity of hearing and adherence to the principles of natural justice in passing orders. en-us Fri, 16 May 2014 00:00:00 +0530 Mon, 02 Jun 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248103 The Tribunal allowed the appeals filed by the assessee, holding that the CIT's order under Section 263 was barred by limitation, without jurisdiction, and contrary to law and facts. The Tribunal also noted that the issues of deductions under Sections 80HHC and 80IB could not be the subject matter of assessment under Section 153A, and thus the order under Section 153A was not revisable under Section 263. The Tribunal emphasized the need for adequate opportunity of hearing and adherence to the principles of natural justice in passing orders. Case-Laws Income Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248103