https://www.taxtmi.com/caselaws?id=56728 The Tribunal set aside the assessment order passed by the Income Tax Officer and directed a fresh assessment, emphasizing the Commissioner's jurisdiction under section 263 of the Income Tax Act. The Tribunal highlighted the importance of providing the assessee with a reasonable opportunity of being heard and ensuring accuracy in the assessment process. The appeal was allowed for a fresh assessment to address jurisdictional issues, adequacy of hearing opportunities, and correctness of the assessment order concerning the share in the property "Akash Deep." en-us Fri, 18 Nov 1983 00:00:00 +0530 Mon, 06 Dec 2010 15:11:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56728 The Tribunal set aside the assessment order passed by the Income Tax Officer and directed a fresh assessment, emphasizing the Commissioner's jurisdiction under section 263 of the Income Tax Act. The Tribunal highlighted the importance of providing the assessee with a reasonable opportunity of being heard and ensuring accuracy in the assessment process. The appeal was allowed for a fresh assessment to address jurisdictional issues, adequacy of hearing opportunities, and correctness of the assessment order concerning the share in the property "Akash Deep." Case-Laws Income Tax Fri, 18 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56728