https://www.taxtmi.com/caselaws?id=356452 The High Court set aside the Commissioner's revisional order under Section 263 of the Income Tax Act, emphasizing the importance of providing material to the assessee and upholding principles of natural justice. The Court directed the Commissioner to provide crucial material, including a statement by Mr. Praveen Aggarwal, to the assessee and ensure the right to be heard and present objections. The matter was remanded for further proceedings before the Commissioner, highlighting the need for transparency and fairness in revisional proceedings. en-us Mon, 26 Feb 2018 00:00:00 +0530 Tue, 06 Mar 2018 06:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356452 The High Court set aside the Commissioner's revisional order under Section 263 of the Income Tax Act, emphasizing the importance of providing material to the assessee and upholding principles of natural justice. The Court directed the Commissioner to provide crucial material, including a statement by Mr. Praveen Aggarwal, to the assessee and ensure the right to be heard and present objections. The matter was remanded for further proceedings before the Commissioner, highlighting the need for transparency and fairness in revisional proceedings. Case-Laws Income Tax Mon, 26 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356452