https://www.taxtmi.com/caselaws?id=17281 The High Court held that the order under section 263 was invalid as the assessee was not given a proper opportunity to be heard. The Court emphasized the necessity of a valid notice with detailed reasons and the officer's signature. Additionally, the Court ruled that the notice must clearly state the grounds for revisional action. The judgment favored the assessee, declaring the order under section 263 as invalid and highlighting the importance of procedural fairness in such matters. en-us Mon, 23 Jun 1997 00:00:00 +0530 Fri, 26 May 2017 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17281 The High Court held that the order under section 263 was invalid as the assessee was not given a proper opportunity to be heard. The Court emphasized the necessity of a valid notice with detailed reasons and the officer's signature. Additionally, the Court ruled that the notice must clearly state the grounds for revisional action. The judgment favored the assessee, declaring the order under section 263 as invalid and highlighting the importance of procedural fairness in such matters. Case-Laws Income Tax Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17281