https://www.taxtmi.com/caselaws?id=13927 The court ruled against the Commissioner of Income-tax, finding that the Tribunal erred in upholding the order under section 263 without giving all family members the opportunity to be heard. Additionally, the Commissioner lacked jurisdiction to set aside the Income-tax Officer's order under section 171 when there was no loss of revenue. The Tribunal's decision to justify the Commissioner's actions was also deemed incorrect. The court sided with the assessees, concluding that the Commissioner's actions were flawed and the Tribunal's decision was erroneous. The petition was allowed in favor of the assessees. en-us Thu, 12 Apr 2001 00:00:00 +0530 Mon, 06 Jul 2009 11:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13927 The court ruled against the Commissioner of Income-tax, finding that the Tribunal erred in upholding the order under section 263 without giving all family members the opportunity to be heard. Additionally, the Commissioner lacked jurisdiction to set aside the Income-tax Officer's order under section 171 when there was no loss of revenue. The Tribunal's decision to justify the Commissioner's actions was also deemed incorrect. The court sided with the assessees, concluding that the Commissioner's actions were flawed and the Tribunal's decision was erroneous. The petition was allowed in favor of the assessees. Case-Laws Income Tax Thu, 12 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13927