https://www.taxtmi.com/caselaws?id=311966 Section 263 revision may be sustained only where the assessee has been given a clear and effective opportunity to meet the issues ultimately relied on, even if they extend beyond the exact grounds in the notice. Here, the record did not clearly establish that such opportunity was afforded on the decisive points, and the underlying factual controversy on alleged lack of inquiry had not been properly examined by the revisional authority. The Tribunal therefore treated remand as the proper course and restored the matter for fresh adjudication after hearing the assessee. en-us Tue, 05 Jan 2021 00:00:00 +0530 Wed, 24 Jan 2024 19:04:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311966 Section 263 revision may be sustained only where the assessee has been given a clear and effective opportunity to meet the issues ultimately relied on, even if they extend beyond the exact grounds in the notice. Here, the record did not clearly establish that such opportunity was afforded on the decisive points, and the underlying factual controversy on alleged lack of inquiry had not been properly examined by the revisional authority. The Tribunal therefore treated remand as the proper course and restored the matter for fresh adjudication after hearing the assessee. Case-Laws Income Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311966