https://www.taxtmi.com/caselaws?id=409643 Section 263 revision was prima facie available because the assessment had allowed the claim without examining the land's nature and the related eligibility issue, making the order potentially erroneous and prejudicial to the Revenue. However, the assessee's reply to the show-cause notice was not effectively considered due to difficulty in opening the uploaded response, and the revision was completed in haste before limitation expired. On those facts, the requirement of a fair opportunity was not fully met, so the impugned revision was set aside and the matter remitted for fresh adjudication after reasonable hearing. en-us Thu, 10 Jun 2021 00:00:00 +0530 Wed, 14 Jul 2021 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409643 Section 263 revision was prima facie available because the assessment had allowed the claim without examining the land's nature and the related eligibility issue, making the order potentially erroneous and prejudicial to the Revenue. However, the assessee's reply to the show-cause notice was not effectively considered due to difficulty in opening the uploaded response, and the revision was completed in haste before limitation expired. On those facts, the requirement of a fair opportunity was not fully met, so the impugned revision was set aside and the matter remitted for fresh adjudication after reasonable hearing. Case-Laws Income Tax Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409643