https://www.taxtmi.com/caselaws?id=301307 The Tribunal set aside the Commissioner of Income Tax's order under section 263 as it was based on the proposal from the Income Tax Officer without independent examination, allowing the appeal of the assessee. The Tribunal emphasized the need for the Commissioner to independently assess records before initiating such proceedings. en-us Fri, 28 Feb 2014 00:00:00 +0530 Sat, 26 Mar 2022 08:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301307 The Tribunal set aside the Commissioner of Income Tax's order under section 263 as it was based on the proposal from the Income Tax Officer without independent examination, allowing the appeal of the assessee. The Tribunal emphasized the need for the Commissioner to independently assess records before initiating such proceedings. Case-Laws Income Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301307