RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

set aside and the matter remitted back to the Assessing Officer to pass fresh order after providing opportunity of hearing to the assessee. Aggrieved, the appeal was filed, the Tribunal dismissed the appeal on 25.1.2019, hence the present appeal. Learned counsel for the assessee argued that the pre-requisite twin conditions of Section 263 of the Act are not fulfilled

M/S PANCHSHEEL TEXTILE MANFAC. & TRAD. vs. C I T AND ANR.