https://www.taxtmi.com/caselaws?id=384270 The High Court upheld the Tribunal's decision and dismissed the appeal. The Tribunal was found to have jurisdiction to decide the appeal without allowing the Assessing Officer to relook into the assessment. The Court agreed with the Tribunal's findings that the Commissioner failed to comply with the conditions under Section 263 of the Income Tax Act. The Tribunal's decision was supported by legal precedents and a thorough analysis of the facts, leading to the dismissal of the appeal. en-us Fri, 02 Aug 2019 00:00:00 +0530 Tue, 21 Jul 2020 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384270 The High Court upheld the Tribunal's decision and dismissed the appeal. The Tribunal was found to have jurisdiction to decide the appeal without allowing the Assessing Officer to relook into the assessment. The Court agreed with the Tribunal's findings that the Commissioner failed to comply with the conditions under Section 263 of the Income Tax Act. The Tribunal's decision was supported by legal precedents and a thorough analysis of the facts, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 02 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384270