https://www.taxtmi.com/caselaws?id=421415 The appeal was dismissed as devoid of merits, with no order as to costs. The court emphasized the importance of compliance with principles of natural justice in revision proceedings under Section 263 of the Income Tax Act, highlighting the requirement to provide the assessee with an opportunity to be heard and address all relevant issues before finalizing a decision. The court held that the absence of specific issues raised in the show-cause notice or revision proceedings could raise concerns about the fairness of the process, ultimately leading to the dismissal of the appeal. en-us Tue, 19 Apr 2022 00:00:00 +0530 Mon, 22 Aug 2022 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421415 The appeal was dismissed as devoid of merits, with no order as to costs. The court emphasized the importance of compliance with principles of natural justice in revision proceedings under Section 263 of the Income Tax Act, highlighting the requirement to provide the assessee with an opportunity to be heard and address all relevant issues before finalizing a decision. The court held that the absence of specific issues raised in the show-cause notice or revision proceedings could raise concerns about the fairness of the process, ultimately leading to the dismissal of the appeal. Case-Laws Income Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421415