https://www.taxtmi.com/caselaws?id=396134 The Karnataka High Court addressed the jurisdiction of the Tribunal in a case concerning an order under Section 263 of the Income Tax Act. The Court considered whether the Tribunal was correct in finding the order without jurisdiction due to a discrepancy in the entity's name. Additionally, the Court discussed compliance with notice service requirements under Section 170 of the Act. The appeal was disposed of with the condition that it could be revived if the tax effect exceeded Rs. 1 Crore or specific exceptions applied, emphasizing the importance of procedural compliance and jurisdictional aspects in tax matters. en-us Tue, 09 Jun 2020 00:00:00 +0530 Mon, 22 Jun 2020 08:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396134 The Karnataka High Court addressed the jurisdiction of the Tribunal in a case concerning an order under Section 263 of the Income Tax Act. The Court considered whether the Tribunal was correct in finding the order without jurisdiction due to a discrepancy in the entity's name. Additionally, the Court discussed compliance with notice service requirements under Section 170 of the Act. The appeal was disposed of with the condition that it could be revived if the tax effect exceeded Rs. 1 Crore or specific exceptions applied, emphasizing the importance of procedural compliance and jurisdictional aspects in tax matters. Case-Laws Income Tax Tue, 09 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396134