https://www.taxtmi.com/caselaws?id=360283 The tribunal upheld the Commissioner of Income Tax's order under Section 263, emphasizing the importance of a proper enquiry by the Assessing Officer. It confirmed the Commissioner's jurisdiction to revise the assessment order, protecting the Revenue's interest. The tribunal dismissed the assessee's appeal, highlighting the significance of conducting thorough enquiries and adhering to statutory procedures in tax assessments. en-us Fri, 11 May 2018 00:00:00 +0530 Mon, 14 May 2018 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360283 The tribunal upheld the Commissioner of Income Tax's order under Section 263, emphasizing the importance of a proper enquiry by the Assessing Officer. It confirmed the Commissioner's jurisdiction to revise the assessment order, protecting the Revenue's interest. The tribunal dismissed the assessee's appeal, highlighting the significance of conducting thorough enquiries and adhering to statutory procedures in tax assessments. Case-Laws Income Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360283