https://www.taxtmi.com/caselaws?id=429813 The ITAT Visakhapatnam accepted the condonation of delay in filing the appeal based on the Supreme Court's order excluding specific periods for delay calculation. Regarding the jurisdiction under Section 263 of the Income Tax Act, the ITAT remitted the matter back to the Principal Commissioner of Income Tax as the assessee was not provided sufficient opportunity to present their case, ensuring principles of natural justice were met. en-us Fri, 14 Oct 2022 00:00:00 +0530 Sat, 05 Nov 2022 08:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429813 The ITAT Visakhapatnam accepted the condonation of delay in filing the appeal based on the Supreme Court's order excluding specific periods for delay calculation. Regarding the jurisdiction under Section 263 of the Income Tax Act, the ITAT remitted the matter back to the Principal Commissioner of Income Tax as the assessee was not provided sufficient opportunity to present their case, ensuring principles of natural justice were met. Case-Laws Income Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429813