https://www.taxtmi.com/caselaws?id=60853 The Appellate Tribunal ITAT Chandigarh canceled the Commissioner of Income-tax's order under section 263 of the Income-tax Act, 1961 for the assessment year 1984-85. The Tribunal found the Commissioner lacked lawful jurisdiction as the notice was improperly signed, lacked specificity on errors in assessments, and violated principles of natural justice. Emphasizing the need for proper jurisdiction assumption, the Tribunal nullified the order, highlighting the importance of procedural fairness and adherence to legal requirements in exercising revision powers under section 263. en-us Fri, 08 Mar 1991 00:00:00 +0530 Sat, 08 Jan 2011 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60853 The Appellate Tribunal ITAT Chandigarh canceled the Commissioner of Income-tax's order under section 263 of the Income-tax Act, 1961 for the assessment year 1984-85. The Tribunal found the Commissioner lacked lawful jurisdiction as the notice was improperly signed, lacked specificity on errors in assessments, and violated principles of natural justice. Emphasizing the need for proper jurisdiction assumption, the Tribunal nullified the order, highlighting the importance of procedural fairness and adherence to legal requirements in exercising revision powers under section 263. Case-Laws Income Tax Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60853