https://www.taxtmi.com/caselaws?id=37989 The court held that the Income-tax Officer (ITO) must issue orders under sections 215 and 217 of the Income-tax Act, 1961, as they are quasi-judicial in nature. It clarified that orders under these sections do not form part of an assessment order and rejected the notion that an omission to issue such orders could be deemed as falling under the Commissioner's jurisdiction under section 263. The court concluded that the Commissioner's action was premature without an express order under section 217, affirming that the Commissioner lacked jurisdiction under section 263 in these circumstances. en-us Thu, 20 Apr 1978 00:00:00 +0530 Fri, 02 Apr 2010 14:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37989 The court held that the Income-tax Officer (ITO) must issue orders under sections 215 and 217 of the Income-tax Act, 1961, as they are quasi-judicial in nature. It clarified that orders under these sections do not form part of an assessment order and rejected the notion that an omission to issue such orders could be deemed as falling under the Commissioner's jurisdiction under section 263. The court concluded that the Commissioner's action was premature without an express order under section 217, affirming that the Commissioner lacked jurisdiction under section 263 in these circumstances. Case-Laws Income Tax Thu, 20 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37989