https://www.taxtmi.com/caselaws?id=378931 The appeal was filed against the notice issued under section 263 of the Income Tax Act, challenging the validity of the notice. The Assessing Officer's assessment order under section 143(3) was contested, with the Assessee arguing it was not erroneous or prejudicial to revenue. The primary issue was the correctness of setting aside the assessment order under section 143(3) by the CIT, particularly regarding the non-deduction of TDS under section 195. Disputes also arose over the disallowance of commission on export sales paid to non-residents, verification of debited expenses, and the admissibility of grounds of appeal. en-us Mon, 18 Feb 2019 00:00:00 +0530 Tue, 23 Apr 2019 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378931 The appeal was filed against the notice issued under section 263 of the Income Tax Act, challenging the validity of the notice. The Assessing Officer's assessment order under section 143(3) was contested, with the Assessee arguing it was not erroneous or prejudicial to revenue. The primary issue was the correctness of setting aside the assessment order under section 143(3) by the CIT, particularly regarding the non-deduction of TDS under section 195. Disputes also arose over the disallowance of commission on export sales paid to non-residents, verification of debited expenses, and the admissibility of grounds of appeal. Case-Laws Income Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378931