https://www.taxtmi.com/caselaws?id=773109 HC ruled that reassessment proceedings under Section 263 of Income Tax Act must strictly adhere to issues specified in the Commissioner's original order. The court found the assessing authority's attempt to introduce additional issues beyond the original notice as impermissible. The judgment emphasized procedural fairness, mandating that the appellant be given adequate time to respond and that reassessment cannot arbitrarily expand its scope. The impugned notice was set aside, directing a fresh assessment limited to the original specified issues. en-us Tue, 04 Mar 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773109 HC ruled that reassessment proceedings under Section 263 of Income Tax Act must strictly adhere to issues specified in the Commissioner's original order. The court found the assessing authority's attempt to introduce additional issues beyond the original notice as impermissible. The judgment emphasized procedural fairness, mandating that the appellant be given adequate time to respond and that reassessment cannot arbitrarily expand its scope. The impugned notice was set aside, directing a fresh assessment limited to the original specified issues. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773109