https://www.taxtmi.com/caselaws?id=301779 The Tribunal acknowledged a mistake in the order and restored an ex-parte order by the Commissioner of Income Tax, Kolkata-III under section 263, sending the matter back for fresh adjudication. The Tribunal dismissed the Miscellaneous Application, emphasizing the need for the Commissioner to review arguments on the adequacy of enquiries before finalizing the order under section 263. en-us Wed, 22 Jan 2020 00:00:00 +0530 Tue, 19 Apr 2022 21:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301779 The Tribunal acknowledged a mistake in the order and restored an ex-parte order by the Commissioner of Income Tax, Kolkata-III under section 263, sending the matter back for fresh adjudication. The Tribunal dismissed the Miscellaneous Application, emphasizing the need for the Commissioner to review arguments on the adequacy of enquiries before finalizing the order under section 263. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301779