https://www.taxtmi.com/caselaws?id=769365 SC dismissed the Special Leave Petition, upholding HC and ITAT findings that the Commissioner of Income Tax's invocation of power under s. 263 was unjustified. The ITAT had properly concluded for the assessee after noting the Assessing Officer had conducted extensive enquiries on matters and directions referenced in the s. 263 order. Delay was condoned, and on the facts no interference with the ITAT's or HC's view was warranted. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 08 Sep 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769365 SC dismissed the Special Leave Petition, upholding HC and ITAT findings that the Commissioner of Income Tax's invocation of power under s. 263 was unjustified. The ITAT had properly concluded for the assessee after noting the Assessing Officer had conducted extensive enquiries on matters and directions referenced in the s. 263 order. Delay was condoned, and on the facts no interference with the ITAT's or HC's view was warranted. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769365