https://www.taxtmi.com/caselaws?id=263183 The court upheld the Tribunal's decision, finding no substantial illegality in not considering the cases referred by the appellant. It held that the Tribunal's decision aligned with legal requirements, as the cited cases did not apply to the specific facts of the case. The court justified the Tribunal's order under section 263, noting the Assessing Officer's failure to properly verify the claims, leading to an error prejudicial to revenue. The court dismissed the appeals, affirming the Tribunal's judgment and the fresh assessment orders issued in compliance with the Commissioner's directions under section 263. en-us Wed, 26 Aug 2015 00:00:00 +0530 Fri, 28 Aug 2015 07:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263183 The court upheld the Tribunal's decision, finding no substantial illegality in not considering the cases referred by the appellant. It held that the Tribunal's decision aligned with legal requirements, as the cited cases did not apply to the specific facts of the case. The court justified the Tribunal's order under section 263, noting the Assessing Officer's failure to properly verify the claims, leading to an error prejudicial to revenue. The court dismissed the appeals, affirming the Tribunal's judgment and the fresh assessment orders issued in compliance with the Commissioner's directions under section 263. Case-Laws Income Tax Wed, 26 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263183