https://www.taxtmi.com/caselaws?id=9795 The court directed the Commissioner of Income-tax to decide the preliminary objection raised by the petitioner regarding the legality of the notice issued under section 263 of the Income-tax Act, 1961 for the assessment year 2000-01. The court emphasized the importance of addressing jurisdictional issues before proceeding with the assessment, highlighting the duty of the Commissioner to resolve such objections. The decision focused on ensuring procedural fairness and clarifying jurisdictional matters at the initial stages of the case. en-us Thu, 17 Mar 2005 00:00:00 +0530 Wed, 01 Jul 2009 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9795 The court directed the Commissioner of Income-tax to decide the preliminary objection raised by the petitioner regarding the legality of the notice issued under section 263 of the Income-tax Act, 1961 for the assessment year 2000-01. The court emphasized the importance of addressing jurisdictional issues before proceeding with the assessment, highlighting the duty of the Commissioner to resolve such objections. The decision focused on ensuring procedural fairness and clarifying jurisdictional matters at the initial stages of the case. Case-Laws Income Tax Thu, 17 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9795