https://www.taxtmi.com/caselaws?id=298116 The Tribunal concluded that the revision orders under section 263 were not maintainable due to the lack of independent application of mind by the CIT and the invalid initiation of proceedings based on the A.O.'s proposal. Consequently, the additional grounds of appeal regarding the jurisdiction of the CIT were allowed, rendering the other grounds of appeal academic. The appeals were partly allowed, and the revision orders under section 263 were quashed. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 13 Oct 2021 08:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298116 The Tribunal concluded that the revision orders under section 263 were not maintainable due to the lack of independent application of mind by the CIT and the invalid initiation of proceedings based on the A.O.'s proposal. Consequently, the additional grounds of appeal regarding the jurisdiction of the CIT were allowed, rendering the other grounds of appeal academic. The appeals were partly allowed, and the revision orders under section 263 were quashed. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298116