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2015 (3) TMI 575 - HC - Income TaxRevision u/s 263 - petitioner had prayed for cancellation of the show-cause notice dated February 3, 2014, issued under section 263 - whether said Commissioner had neither called for, examined nor considered the assessment proceedings before putting his signature in approval of the draft notice which notice was then issued to the petitioner also under his signature? - Held that:- It appears from the records produced, during August, 2013, the DCIT, HQRS-2, Kolkata, writing on behalf of the said Commissioner to the Joint Commissioner of Income-tax, Range 4, 5 and 6, Kolkata, had requested that office to submit the list of cases in which review under section 263 of the 1961 Act had to be completed on or before March 31, 2014. It is, thereafter, 29 files, one of which relates to the appellant-petitioner, were received by the office of said Commissioner on January 29, 2014. Then a draft notice under section 263 of the 1961 Act was put up for signature of the said Commissioner. The said Commissioner had put his signature on the order sheet for putting up the draft notice under section 263 of the 1961 Act as well as issued the said show-cause notice as evident from annexure P2 to the writ petition appended to the application for stay. We hold that having put his signature in approval of the draft notice put up with the file and having issued the said show-cause notice dated February 3, 2014, the same is sufficient compliance by the said Commissioner in the facts and circumstances, discussed above. The Commissioner had complied with the provisions contained in section 263 of the 1961 Act in the matter of calling for, examining the records of the assessment proceedings to consider the necessity of issuing such show-cause notice. - Decided against assessee.
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