https://www.taxtmi.com/caselaws?id=10901 The High Court of HIMACHAL PRADESH upheld the show cause notices issued under section 263 of the Income-tax Act, 1961, ruling that the Commissioner had validly formed a prima facie opinion of errors prejudicial to revenue in the Assessing Officer's orders. The court emphasized the need for final orders to be based on merits and law after providing the petitioners with a fair hearing. It dismissed the writ petitions, advising the petitioners to pursue statutory appeals if adverse orders were issued, and vacated all related interim orders. en-us Tue, 22 Jun 2004 00:00:00 +0530 Mon, 27 Jul 2009 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10901 The High Court of HIMACHAL PRADESH upheld the show cause notices issued under section 263 of the Income-tax Act, 1961, ruling that the Commissioner had validly formed a prima facie opinion of errors prejudicial to revenue in the Assessing Officer's orders. The court emphasized the need for final orders to be based on merits and law after providing the petitioners with a fair hearing. It dismissed the writ petitions, advising the petitioners to pursue statutory appeals if adverse orders were issued, and vacated all related interim orders. Case-Laws Income Tax Tue, 22 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10901