https://www.taxtmi.com/caselaws?id=348284 The court held that the notice under Section 263 did not provide the Assessee with a full opportunity to be heard as required by law. Consequently, the order dated 30th March 2013 was deemed unsustainable. As a result, the appeal was allowed, and both the notice dated 18th March 2013 and the order dated 30th March 2013 were set aside. en-us Thu, 14 Sep 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348284 The court held that the notice under Section 263 did not provide the Assessee with a full opportunity to be heard as required by law. Consequently, the order dated 30th March 2013 was deemed unsustainable. As a result, the appeal was allowed, and both the notice dated 18th March 2013 and the order dated 30th March 2013 were set aside. Case-Laws Income Tax Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348284