https://www.taxtmi.com/caselaws?id=16096 The court upheld the Commissioner's jurisdiction to issue a notice under Section 263 of the Income-tax Act, 1961, finding no mala fide intent. It emphasized the need for the Commissioner to act reasonably and within objective criteria. The court acknowledged the existence of an alternative remedy but noted that in cases of lack of jurisdiction, judicial intervention at the preliminary stage may be warranted. The judgment rejected the writ application, highlighting the possibility of resolution without revision upon satisfactory explanations from the assessee, underscoring the court's role in ensuring administrative actions' jurisdictional correctness and reasonableness. en-us Tue, 02 Feb 1999 00:00:00 +0530 Tue, 01 Sep 2009 10:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16096 The court upheld the Commissioner's jurisdiction to issue a notice under Section 263 of the Income-tax Act, 1961, finding no mala fide intent. It emphasized the need for the Commissioner to act reasonably and within objective criteria. The court acknowledged the existence of an alternative remedy but noted that in cases of lack of jurisdiction, judicial intervention at the preliminary stage may be warranted. The judgment rejected the writ application, highlighting the possibility of resolution without revision upon satisfactory explanations from the assessee, underscoring the court's role in ensuring administrative actions' jurisdictional correctness and reasonableness. Case-Laws Income Tax Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16096