https://www.taxtmi.com/caselaws?id=56866 The Tribunal upheld the Commissioner's order under sec. 263, clarifying the inclusion of IAC (Asstt.) orders for revision. The decision emphasized harmonious interpretation of statutory provisions, based on legal precedents and legislative intent. It highlighted the need for proper enquiry into the disputed deduction, ensuring procedural fairness for the assessee. en-us Mon, 07 Sep 1987 00:00:00 +0530 Tue, 07 Dec 2010 11:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56866 The Tribunal upheld the Commissioner's order under sec. 263, clarifying the inclusion of IAC (Asstt.) orders for revision. The decision emphasized harmonious interpretation of statutory provisions, based on legal precedents and legislative intent. It highlighted the need for proper enquiry into the disputed deduction, ensuring procedural fairness for the assessee. Case-Laws Income Tax Mon, 07 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56866