https://www.taxtmi.com/caselaws?id=28894 The Supreme Court held that the absence of a specific notice does not affect the Commissioner's jurisdiction under section 263(1) of the Income Tax Act, 1961. The Tribunal found that the opportunity of being heard provided to the assessee was inadequate, ruling in favor of the assessee on this issue. The Court upheld the validity of the Commissioner's order, stating that a breach of natural justice principles does not affect jurisdiction. The Tribunal's refusal to direct a fresh order under section 263 was deemed incorrect, as there was a lack of justification for not allowing a new decision. en-us Thu, 03 Dec 1981 00:00:00 +0530 Mon, 08 Mar 2010 14:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28894 The Supreme Court held that the absence of a specific notice does not affect the Commissioner's jurisdiction under section 263(1) of the Income Tax Act, 1961. The Tribunal found that the opportunity of being heard provided to the assessee was inadequate, ruling in favor of the assessee on this issue. The Court upheld the validity of the Commissioner's order, stating that a breach of natural justice principles does not affect jurisdiction. The Tribunal's refusal to direct a fresh order under section 263 was deemed incorrect, as there was a lack of justification for not allowing a new decision. Case-Laws Income Tax Thu, 03 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28894