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2015 (12) TMI 1706 - HC - Income TaxRevision u/s 263 - The following questions are framed for determination: (i) Did the notice dated 18th March 2013 issued by the Commissioner of Income Tax, Kolkata to the Assessee at the address shown therein satisfy the requirements of Section 263 (1) of the Act as regards providing the Assessee an opportunity of being heard? (ii) If the answer to Question (i) is in the affirmative, whether on merits the order dated 30th March 2013 passed by the Commissioner of Income Tax, Kolkata under Section 263 of the Act is sustainable in law?
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