https://www.taxtmi.com/caselaws?id=400619 The Tribunal quashed the order passed by the CIT under Section 263, holding that the ITSC had exclusive jurisdiction over the matter from the date of the application. The Tribunal also found that the CIT's order was passed without adequate opportunity for hearing and during the COVID-19 lockdown, making it unsustainable in law. Consequently, the appeals were allowed, and the other aspects were kept open. en-us Mon, 09 Nov 2020 00:00:00 +0530 Wed, 11 Nov 2020 11:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400619 The Tribunal quashed the order passed by the CIT under Section 263, holding that the ITSC had exclusive jurisdiction over the matter from the date of the application. The Tribunal also found that the CIT's order was passed without adequate opportunity for hearing and during the COVID-19 lockdown, making it unsustainable in law. Consequently, the appeals were allowed, and the other aspects were kept open. Case-Laws Income Tax Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400619