https://www.taxtmi.com/caselaws?id=286554 The Appellate Tribunal ITAT Kolkata consolidated multiple appeals challenging orders passed by Commissioners of Income-tax u/s 263 of the Income-tax Act, 1961. Despite assesses' non-appearance, the tribunal upheld the orders due to similarities with previous cases. It affirmed the power of CIT to revise assessment orders, proper service of notices u/s 263, and clarified the limitation period for passing orders. Legal aspects like post-amalgamation orders and written submissions post-hearing were addressed. Following precedent, all impugned orders were upheld, resulting in the dismissal of appeals. The tribunal's analysis provided a comprehensive understanding of legal issues under the Income-tax Act, 1961. en-us Tue, 03 Nov 2015 00:00:00 +0530 Wed, 04 Mar 2020 11:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286554 The Appellate Tribunal ITAT Kolkata consolidated multiple appeals challenging orders passed by Commissioners of Income-tax u/s 263 of the Income-tax Act, 1961. Despite assesses' non-appearance, the tribunal upheld the orders due to similarities with previous cases. It affirmed the power of CIT to revise assessment orders, proper service of notices u/s 263, and clarified the limitation period for passing orders. Legal aspects like post-amalgamation orders and written submissions post-hearing were addressed. Following precedent, all impugned orders were upheld, resulting in the dismissal of appeals. The tribunal's analysis provided a comprehensive understanding of legal issues under the Income-tax Act, 1961. Case-Laws Income Tax Tue, 03 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286554