https://www.taxtmi.com/caselaws?id=60901 The Tribunal held that the order passed by the Commissioner of Income-tax (CIT) under section 263 was without jurisdiction and invalid. The assessee's return, showing 'nil' income, was deemed never to have been furnished under section 139(10), rendering any action taken on it invalid. The Tribunal upheld the legal issue raised by the assessee, leading to the cancellation of the CIT's order under section 263. The appeal succeeded in favor of the assessee based on the legal question raised, with the Tribunal finding the CIT's order to be bad in law. en-us Fri, 24 Feb 1995 00:00:00 +0530 Sat, 08 Jan 2011 14:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60901 The Tribunal held that the order passed by the Commissioner of Income-tax (CIT) under section 263 was without jurisdiction and invalid. The assessee's return, showing 'nil' income, was deemed never to have been furnished under section 139(10), rendering any action taken on it invalid. The Tribunal upheld the legal issue raised by the assessee, leading to the cancellation of the CIT's order under section 263. The appeal succeeded in favor of the assessee based on the legal question raised, with the Tribunal finding the CIT's order to be bad in law. Case-Laws Income Tax Fri, 24 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60901