https://www.taxtmi.com/caselaws?id=375645 The High Court dismissed the Revenue's appeals against the Income Tax Appellate Tribunal's order for assessment years 2004-05 and 2005-06. The Court held that the Commissioner's order under Section 263 of the Income Tax Act was not erroneous or prejudicial to the Revenue's interest. It was determined that the completion certificate presented by the assessee was for a previous year, and no grounds were established to interfere with the Tribunal's decision. As a result, the Court ruled in favor of the respondent, finding no substantial question of law and imposing no costs on either party. en-us Wed, 02 Jan 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375645 The High Court dismissed the Revenue's appeals against the Income Tax Appellate Tribunal's order for assessment years 2004-05 and 2005-06. The Court held that the Commissioner's order under Section 263 of the Income Tax Act was not erroneous or prejudicial to the Revenue's interest. It was determined that the completion certificate presented by the assessee was for a previous year, and no grounds were established to interfere with the Tribunal's decision. As a result, the Court ruled in favor of the respondent, finding no substantial question of law and imposing no costs on either party. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375645