https://www.taxtmi.com/caselaws?id=33454 HC held the Order-in-Revision referred to issues not mentioned in the initial notice, so providing an opportunity only during subsequent reassessment did not satisfy the mandate of s.263 that the assessee be heard on the errors the Commissioner proposes to revise. Allowing hearing after setting aside the assessment would undermine the finality of assessment orders and statutory conditionalities. The Tribunal's decision was sustained and its findings were treated as pure findings of fact. en-us Thu, 14 May 2009 00:00:00 +0530 Mon, 13 Jul 2026 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33454 HC held the Order-in-Revision referred to issues not mentioned in the initial notice, so providing an opportunity only during subsequent reassessment did not satisfy the mandate of s.263 that the assessee be heard on the errors the Commissioner proposes to revise. Allowing hearing after setting aside the assessment would undermine the finality of assessment orders and statutory conditionalities. The Tribunal's decision was sustained and its findings were treated as pure findings of fact. Case-Laws Income Tax Thu, 14 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33454