https://www.taxtmi.com/caselaws?id=20199 The court set aside the notices issued under section 263 of the Income-tax Act for the assessment years 1982-83 and 1983-84, based on the retrospective withdrawal of approval for a donation made to a research center. The court found that rescinding approval retrospectively was not justified, rendering the Commissioner's jurisdiction under section 263 illegal. The court rejected the respondent's argument on availing alternative remedies before the Commissioner and emphasized its power to interfere under article 226 in cases of lack of jurisdiction or incurable infirmity in the notice. The judgment highlighted the importance of legal principles governing retrospective actions and the court's intervention in cases of legal infirmities. en-us Mon, 05 Jul 1993 00:00:00 +0530 Thu, 12 Nov 2009 13:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20199 The court set aside the notices issued under section 263 of the Income-tax Act for the assessment years 1982-83 and 1983-84, based on the retrospective withdrawal of approval for a donation made to a research center. The court found that rescinding approval retrospectively was not justified, rendering the Commissioner's jurisdiction under section 263 illegal. The court rejected the respondent's argument on availing alternative remedies before the Commissioner and emphasized its power to interfere under article 226 in cases of lack of jurisdiction or incurable infirmity in the notice. The judgment highlighted the importance of legal principles governing retrospective actions and the court's intervention in cases of legal infirmities. Case-Laws Income Tax Mon, 05 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20199