https://www.taxtmi.com/caselaws?id=428526 The High Court of Calcutta dismissed the revenue's appeal, affirming the Tribunal's decision in favor of the assessee. The judgment highlighted the importance of due process, conducting proper inquiries, and upholding principles of natural justice in revisional orders under Section 263 of the Income Tax Act, 1961. en-us Tue, 27 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428526 The High Court of Calcutta dismissed the revenue's appeal, affirming the Tribunal's decision in favor of the assessee. The judgment highlighted the importance of due process, conducting proper inquiries, and upholding principles of natural justice in revisional orders under Section 263 of the Income Tax Act, 1961. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428526