https://www.taxtmi.com/caselaws?id=384619 The High Court set aside the order passed by the Principal Commissioner of Income Tax under section 264 of the Income Tax Act, citing a lack of thorough examination of the case's merits and failure to address notice service issues adequately. The court emphasized the limited scope of power under section 264 and directed the matter to be reconsidered by the Revisional Authority within 30 days in compliance with the law. The High Court did not express any opinion on the case's merits and concluded the petition without imposing costs. en-us Wed, 07 Aug 2019 00:00:00 +0530 Sun, 18 Aug 2019 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384619 The High Court set aside the order passed by the Principal Commissioner of Income Tax under section 264 of the Income Tax Act, citing a lack of thorough examination of the case's merits and failure to address notice service issues adequately. The court emphasized the limited scope of power under section 264 and directed the matter to be reconsidered by the Revisional Authority within 30 days in compliance with the law. The High Court did not express any opinion on the case's merits and concluded the petition without imposing costs. Case-Laws Income Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384619