https://www.taxtmi.com/caselaws?id=23544 The court ruled in favor of the petitioners, finding the notices issued by the Commissioner of Income-tax under section 263 for the assessment years 1982-83 and 1983-84 to be invalid due to the merger of assessment orders in appellate orders. The court held that the Commissioner lacked jurisdiction to proceed under section 263 based on the retrospective amendment of the law. The petitioners succeeded in their challenge, and the court made the rule absolute in their favor with no order as to costs. en-us Fri, 23 Mar 1990 00:00:00 +0530 Mon, 21 Dec 2009 16:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23544 The court ruled in favor of the petitioners, finding the notices issued by the Commissioner of Income-tax under section 263 for the assessment years 1982-83 and 1983-84 to be invalid due to the merger of assessment orders in appellate orders. The court held that the Commissioner lacked jurisdiction to proceed under section 263 based on the retrospective amendment of the law. The petitioners succeeded in their challenge, and the court made the rule absolute in their favor with no order as to costs. Case-Laws Income Tax Fri, 23 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23544