https://www.taxtmi.com/caselaws?id=391537 The High Court dismissed the appeal challenging the order of the Income Tax Appellate Tribunal, which had restored the initial assessment order of the Assessing Officer. The Court held that the Commissioner of Income Tax did not have the authority to invoke section 263 of the Income Tax Act in this case. The Tribunal's decision was upheld, stating that no error or infirmity existed in the order, and no substantial question of law arose. The appeal was dismissed without costs awarded. en-us Wed, 22 Jan 2020 00:00:00 +0530 Fri, 31 Jan 2020 11:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391537 The High Court dismissed the appeal challenging the order of the Income Tax Appellate Tribunal, which had restored the initial assessment order of the Assessing Officer. The Court held that the Commissioner of Income Tax did not have the authority to invoke section 263 of the Income Tax Act in this case. The Tribunal's decision was upheld, stating that no error or infirmity existed in the order, and no substantial question of law arose. The appeal was dismissed without costs awarded. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391537