https://www.taxtmi.com/caselaws?id=25975 The High Court ruled in favor of M/s. W. L. Kohli & Co. and Shri W. L. Kohli, holding that the Commissioner of Income-tax lacked jurisdiction to cancel the Income-tax Officer's assessment under section 263 of the Income-tax Act, 1961. The Court found that the partnership between Shri W. L. Kohli and his son was valid, emphasizing that all relevant facts had been considered before granting registration to the firm. The Court determined that no legal question of law arose, leading to the dismissal of the Department's application and each party bearing their own costs. en-us Tue, 28 May 1985 00:00:00 +0530 Tue, 02 Feb 2010 10:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25975 The High Court ruled in favor of M/s. W. L. Kohli & Co. and Shri W. L. Kohli, holding that the Commissioner of Income-tax lacked jurisdiction to cancel the Income-tax Officer's assessment under section 263 of the Income-tax Act, 1961. The Court found that the partnership between Shri W. L. Kohli and his son was valid, emphasizing that all relevant facts had been considered before granting registration to the firm. The Court determined that no legal question of law arose, leading to the dismissal of the Department's application and each party bearing their own costs. Case-Laws Income Tax Tue, 28 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25975