https://www.taxtmi.com/caselaws?id=422901 The court dismissed the writ petition challenging the order under Section 263 of the Income Tax Act, 1961, as the petitioner was afforded a reasonable opportunity of being heard before the order was passed. The court noted the timeliness of the petition in relation to the impugned order and emphasized that the order under Section 263 is appealable under Section 253(1)(c) of the Act. The court highlighted that the petitioner could pursue the statutory remedy of appeal if desired, leading to the dismissal of the writ petition to maintain the legal framework and avenues for redressal within the Income Tax Act, 1961. en-us Thu, 19 May 2022 00:00:00 +0530 Wed, 25 May 2022 09:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422901 The court dismissed the writ petition challenging the order under Section 263 of the Income Tax Act, 1961, as the petitioner was afforded a reasonable opportunity of being heard before the order was passed. The court noted the timeliness of the petition in relation to the impugned order and emphasized that the order under Section 263 is appealable under Section 253(1)(c) of the Act. The court highlighted that the petitioner could pursue the statutory remedy of appeal if desired, leading to the dismissal of the writ petition to maintain the legal framework and avenues for redressal within the Income Tax Act, 1961. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422901