https://www.taxtmi.com/caselaws?id=10995 The High Court upheld the Commissioner's decision to set aside the assessment order under section 263 of the Income-tax Act, 1961, due to inadequate investigation by the Assessing Officer. The Tribunal affirmed the Commissioner's order, emphasizing the necessity of thorough enquiries in assessment proceedings. The court dismissed the appeal, urging for proper scrutiny in assessments and directing dissemination of the judgment to ensure enhanced monitoring and investigations by tax authorities. en-us Fri, 23 Apr 2004 00:00:00 +0530 Wed, 29 Jul 2009 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10995 The High Court upheld the Commissioner's decision to set aside the assessment order under section 263 of the Income-tax Act, 1961, due to inadequate investigation by the Assessing Officer. The Tribunal affirmed the Commissioner's order, emphasizing the necessity of thorough enquiries in assessment proceedings. The court dismissed the appeal, urging for proper scrutiny in assessments and directing dissemination of the judgment to ensure enhanced monitoring and investigations by tax authorities. Case-Laws Income Tax Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10995