https://www.taxtmi.com/caselaws?id=179334 The Tribunal quashed the order passed by the CIT, Bhatinda under section 263 of the IT Act, finding that the CIT lacked jurisdiction as the issues had already been decided by the CIT(A). The Tribunal also held that the CIT, Bhatinda failed to provide adequate opportunity for the assessee to be heard, violating principles of natural justice. Consequently, the subsequent assessment order by the AO under section 143(3) was deemed illegal. The Tribunal dismissed the assessee's cross-objections due to an insufficient explanation for the delay in filing. The appeal by the assessee was allowed, and the Revenue's appeal was also allowed, setting aside the CIT(A)'s order. en-us Fri, 19 Jan 2007 00:00:00 +0530 Wed, 07 Feb 2024 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179334 The Tribunal quashed the order passed by the CIT, Bhatinda under section 263 of the IT Act, finding that the CIT lacked jurisdiction as the issues had already been decided by the CIT(A). The Tribunal also held that the CIT, Bhatinda failed to provide adequate opportunity for the assessee to be heard, violating principles of natural justice. Consequently, the subsequent assessment order by the AO under section 143(3) was deemed illegal. The Tribunal dismissed the assessee's cross-objections due to an insufficient explanation for the delay in filing. The appeal by the assessee was allowed, and the Revenue's appeal was also allowed, setting aside the CIT(A)'s order. Case-Laws Income Tax Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179334