https://www.taxtmi.com/caselaws?id=281541 The Tribunal found that the assessment order was not erroneous or prejudicial to the Revenue's interests. It concluded that the Assessing Officer had conducted proper inquiries and considered the relevant material. The Tribunal set aside the order under Section 263 of the Income Tax Act and reinstated the original assessment order, directing the Commissioner of Income Tax (Appeals) to decide the appeal against the original assessment order on its merits. Consequently, the appeal of the assessee was allowed. en-us Mon, 08 Jan 2018 00:00:00 +0530 Sun, 23 Jun 2019 17:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281541 The Tribunal found that the assessment order was not erroneous or prejudicial to the Revenue's interests. It concluded that the Assessing Officer had conducted proper inquiries and considered the relevant material. The Tribunal set aside the order under Section 263 of the Income Tax Act and reinstated the original assessment order, directing the Commissioner of Income Tax (Appeals) to decide the appeal against the original assessment order on its merits. Consequently, the appeal of the assessee was allowed. Case-Laws Income Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281541