https://www.taxtmi.com/caselaws?id=192967 The Tribunal found that the fresh assessment made pursuant to the revision order under Section 263 was invalid due to improper service of notice, annulling the assessment. The validity of the revision order under Section 263 was not within the CIT(A)'s jurisdiction to adjudicate. The Tribunal emphasized that the CIT(A) exceeded his authority in directing the reopening of the assessment under Section 147, highlighting the importance of proper notice and opportunity to be heard in assessment proceedings. The Assessees' appeals were allowed, and the directions to initiate proceedings under Section 147 were quashed. en-us Fri, 26 Aug 2016 00:00:00 +0530 Thu, 06 Jul 2017 08:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192967 The Tribunal found that the fresh assessment made pursuant to the revision order under Section 263 was invalid due to improper service of notice, annulling the assessment. The validity of the revision order under Section 263 was not within the CIT(A)'s jurisdiction to adjudicate. The Tribunal emphasized that the CIT(A) exceeded his authority in directing the reopening of the assessment under Section 147, highlighting the importance of proper notice and opportunity to be heard in assessment proceedings. The Assessees' appeals were allowed, and the directions to initiate proceedings under Section 147 were quashed. Case-Laws Income Tax Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192967