https://www.taxtmi.com/caselaws?id=410586 The Commissioner set aside the assessment order for the assessment year 2013-14 under section 263 of the Income Tax Act due to errors and lack of proper inquiry by the Assessing Officer. The direction for a fresh assessment was contested as the assessment order was already under appeal. Issues regarding the application of mind by the Assessing Officer, proper inquiry into donations, compliance with statutory provisions, and charging of interest were raised. The appellant argued against the ex-parte nature of the order, emphasizing principles of natural justice. Jurisdictional questions regarding the Commissioner's authority under section 263 and the definition of anonymous donations were also discussed. en-us Tue, 03 Aug 2021 00:00:00 +0530 Thu, 05 Aug 2021 08:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410586 The Commissioner set aside the assessment order for the assessment year 2013-14 under section 263 of the Income Tax Act due to errors and lack of proper inquiry by the Assessing Officer. The direction for a fresh assessment was contested as the assessment order was already under appeal. Issues regarding the application of mind by the Assessing Officer, proper inquiry into donations, compliance with statutory provisions, and charging of interest were raised. The appellant argued against the ex-parte nature of the order, emphasizing principles of natural justice. Jurisdictional questions regarding the Commissioner's authority under section 263 and the definition of anonymous donations were also discussed. Case-Laws Income Tax Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410586