Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1512 - HC - Income TaxRevision u/s 263 - the contents of the order u/s 263 were not related to the said show cause notice issued in this regard - Held that:- The issue raised before us has been answered by the Hon'ble Supreme Court in the case of Amitabh Bachchan[2016 (5) TMI 493 - SUPREME COURT] wherein an identical contention as advanced by the learned counsel for the appellant herein was advanced before the Hon'ble Supreme Court contending that no show cause notice was given prior to the order passed under Section 263 of the Act and that the reasons stated in the order passed under Section 263 of the Act were totally different. The above decision of the Hon'ble Supreme Court in the case of Amitabh Bachchan would squarely apply to the facts and circumstances of this case, that the Commissioner of Income Tax was not denuded of his powers to decide the matter as detailed in the order dated 30.3.1998 and that there was no requirement of issuance of any show cause notice. - Decided against assessee.
|