https://www.taxtmi.com/caselaws?id=190694 The Tribunal found that the Commissioner of Income Tax (CIT) did not independently apply his mind and instead relied on the Income Tax Officer's (ITO) proposal to initiate proceedings under section 263. This procedural flaw rendered the order void ab initio. Consequently, the Tribunal allowed the appeal of the assessee, setting aside the order under section 263. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 23 Feb 2017 10:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190694 The Tribunal found that the Commissioner of Income Tax (CIT) did not independently apply his mind and instead relied on the Income Tax Officer's (ITO) proposal to initiate proceedings under section 263. This procedural flaw rendered the order void ab initio. Consequently, the Tribunal allowed the appeal of the assessee, setting aside the order under section 263. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190694