https://www.taxtmi.com/caselaws?id=258626 The High Court upheld the Tribunal's decision to set aside the Commissioner's order under section 263 of the Income Tax Act for the assessment year 2003-04. The Court found discrepancies between the show cause notice and the final order, leading to a violation of natural justice principles. The Assessee's appeal was dismissed, with the Court emphasizing that the Tribunal's decision was based on factual evidence and did not raise substantial legal questions. The Tribunal's decision was upheld, with no costs awarded, as the Court found no legal errors or perversity in the Tribunal's ruling. en-us Mon, 30 Mar 2015 00:00:00 +0530 Thu, 16 Apr 2015 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258626 The High Court upheld the Tribunal's decision to set aside the Commissioner's order under section 263 of the Income Tax Act for the assessment year 2003-04. The Court found discrepancies between the show cause notice and the final order, leading to a violation of natural justice principles. The Assessee's appeal was dismissed, with the Court emphasizing that the Tribunal's decision was based on factual evidence and did not raise substantial legal questions. The Tribunal's decision was upheld, with no costs awarded, as the Court found no legal errors or perversity in the Tribunal's ruling. Case-Laws Income Tax Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258626