https://www.taxtmi.com/caselaws?id=2395 The court dismissed the writ petition, upholding the first respondent's authority to revise the assessment order under Section 263(1) of the Income Tax Act. The court found that the son-in-law's actions as the authorized representative provided a fair hearing, rejecting claims of a violation of natural justice. It was determined that the alternative remedy through the Income-Tax Appellate Tribunal should have been pursued instead of filing the writ petition. The petitioner was advised to challenge the remand order before the Tribunal, and the writ petition was dismissed without costs. en-us Wed, 20 Dec 2006 00:00:00 +0530 Thu, 31 Jul 2008 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2395 The court dismissed the writ petition, upholding the first respondent's authority to revise the assessment order under Section 263(1) of the Income Tax Act. The court found that the son-in-law's actions as the authorized representative provided a fair hearing, rejecting claims of a violation of natural justice. It was determined that the alternative remedy through the Income-Tax Appellate Tribunal should have been pursued instead of filing the writ petition. The petitioner was advised to challenge the remand order before the Tribunal, and the writ petition was dismissed without costs. Case-Laws Income Tax Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2395