https://www.taxtmi.com/caselaws?id=274361 The High Court dismissed the appeal challenging the order under Section 143(3) read with Section 147 of the Income Tax Act. The court found that the Assessing Officer had examined the details provided by the assessee, and the issue of failure to obtain authorization was not raised in previous proceedings. The court upheld the decision of the Income Tax Appellate Tribunal, emphasizing the importance of factual findings and confirming that no substantial question of law arose from the case. en-us Mon, 04 Dec 2017 00:00:00 +0530 Thu, 09 Aug 2018 21:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274361 The High Court dismissed the appeal challenging the order under Section 143(3) read with Section 147 of the Income Tax Act. The court found that the Assessing Officer had examined the details provided by the assessee, and the issue of failure to obtain authorization was not raised in previous proceedings. The court upheld the decision of the Income Tax Appellate Tribunal, emphasizing the importance of factual findings and confirming that no substantial question of law arose from the case. Case-Laws Income Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274361