https://www.taxtmi.com/caselaws?id=187810 The appeal challenged the jurisdiction of the Commissioner of Income Tax (CIT) to issue a notice under section 263 of the Income Tax Act. The notice was issued by the Income Tax Officer (ITO) instead of the CIT, rendering the jurisdiction invalid. The court quashed the order passed under section 263, emphasizing the significance of proper jurisdiction and examination by the CIT before initiating proceedings. This case underscores the necessity of adherence to procedural requirements for maintaining the validity of orders under the Income Tax Act. en-us Fri, 20 Feb 2015 00:00:00 +0530 Tue, 08 Nov 2016 10:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187810 The appeal challenged the jurisdiction of the Commissioner of Income Tax (CIT) to issue a notice under section 263 of the Income Tax Act. The notice was issued by the Income Tax Officer (ITO) instead of the CIT, rendering the jurisdiction invalid. The court quashed the order passed under section 263, emphasizing the significance of proper jurisdiction and examination by the CIT before initiating proceedings. This case underscores the necessity of adherence to procedural requirements for maintaining the validity of orders under the Income Tax Act. Case-Laws Income Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187810