https://www.taxtmi.com/caselaws?id=16761 The High Court affirmed the Commissioner's jurisdiction under section 263 of the Income-tax Act, 1961, emphasizing that the Commissioner is not obligated to provide an opportunity of being heard before assuming jurisdiction. However, it clarified that such an opportunity is necessary before issuing an enforceable order. The Court upheld the Tribunal's decision to set aside the order due to the lack of a hearing and remit the case for a new order with a hearing, in line with Supreme Court precedent. The judgment favored the Revenue, stating that breach of natural justice principles does not affect the Commissioner's jurisdiction. en-us Sat, 12 Apr 1997 00:00:00 +0530 Sat, 12 Sep 2009 11:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16761 The High Court affirmed the Commissioner's jurisdiction under section 263 of the Income-tax Act, 1961, emphasizing that the Commissioner is not obligated to provide an opportunity of being heard before assuming jurisdiction. However, it clarified that such an opportunity is necessary before issuing an enforceable order. The Court upheld the Tribunal's decision to set aside the order due to the lack of a hearing and remit the case for a new order with a hearing, in line with Supreme Court precedent. The judgment favored the Revenue, stating that breach of natural justice principles does not affect the Commissioner's jurisdiction. Case-Laws Income Tax Sat, 12 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16761