https://www.taxtmi.com/caselaws?id=19656 HC upheld the Tribunal's finding that the Commissioner's order under s.263 was erroneous and prejudicial because the final order addressed escapement of hire charges-a different issue than the s.263 notice-and the assessee was not given a specific opportunity to meet that allegation. The s.263 order was held vitiated for want of adequate hearing and was set aside, with the matter remitted for fresh assessment if necessary. The Tribunal's refusal to refer the questions as mere questions of fact was maintained. en-us Fri, 15 Apr 1994 00:00:00 +0530 Thu, 16 Oct 2025 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19656 HC upheld the Tribunal's finding that the Commissioner's order under s.263 was erroneous and prejudicial because the final order addressed escapement of hire charges-a different issue than the s.263 notice-and the assessee was not given a specific opportunity to meet that allegation. The s.263 order was held vitiated for want of adequate hearing and was set aside, with the matter remitted for fresh assessment if necessary. The Tribunal's refusal to refer the questions as mere questions of fact was maintained. Case-Laws Income Tax Fri, 15 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19656