https://www.taxtmi.com/caselaws?id=16981 The High Court set aside the single judge's decision and reinstated the Commissioner's notice under section 263 of the Income-tax Act, 1961. The court directed the Commissioner to notify the final order to the assessee, who could appeal to the Income-tax Appellate Tribunal within 60 days. The court stressed that all arguments could be raised before the Tribunal. The writ petition was upheld without costs. en-us Fri, 22 Aug 1997 00:00:00 +0530 Mon, 14 Sep 2009 13:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16981 The High Court set aside the single judge's decision and reinstated the Commissioner's notice under section 263 of the Income-tax Act, 1961. The court directed the Commissioner to notify the final order to the assessee, who could appeal to the Income-tax Appellate Tribunal within 60 days. The court stressed that all arguments could be raised before the Tribunal. The writ petition was upheld without costs. Case-Laws Income Tax Fri, 22 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16981