https://www.taxtmi.com/caselaws?id=252702 The High Court held that the Commissioner's invocation of Section 263 of the Income Tax Act was not justified as the Assessing Officer had conducted necessary inquiries and the relevant documents were submitted by the assessee. The Court emphasized the importance of revenue authorities maintaining the integrity of records before invoking Section 263. The appeal by the Revenue was dismissed, upholding the Tribunal's decision to strike down the invocation of Section 263. en-us Wed, 01 Oct 2014 00:00:00 +0530 Sat, 01 Nov 2014 06:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252702 The High Court held that the Commissioner's invocation of Section 263 of the Income Tax Act was not justified as the Assessing Officer had conducted necessary inquiries and the relevant documents were submitted by the assessee. The Court emphasized the importance of revenue authorities maintaining the integrity of records before invoking Section 263. The appeal by the Revenue was dismissed, upholding the Tribunal's decision to strike down the invocation of Section 263. Case-Laws Income Tax Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252702