https://www.taxtmi.com/caselaws?id=425783 The Tribunal held that the order under Section 263 was invalidated due to non-service of notice on the assessee, who was in judicial custody, and the failure to grant the assessee an opportunity to be heard. Consequently, the order under Section 263 was quashed, and the assessee's appeals were allowed. en-us Wed, 15 Jun 2022 00:00:00 +0530 Mon, 01 Aug 2022 09:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425783 The Tribunal held that the order under Section 263 was invalidated due to non-service of notice on the assessee, who was in judicial custody, and the failure to grant the assessee an opportunity to be heard. Consequently, the order under Section 263 was quashed, and the assessee's appeals were allowed. Case-Laws Income Tax Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425783