TMI Blog2014 (2) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the proprietary of the Commissioner’s exercise power under Section 263 of the Income Tax Act cannot be termed as erroneous. - ITA No. 79/2014 - - - Dated:- 26-2-2014 - S. Ravindra Bhat And R. V. Easwar, JJ. For the Petitioner : Sanjeev Sabharwal, Ruchir Bhatia For the Respondent : Prakash Kumar, Sheel Vardhan ORDER 1. The appellant is aggrieved by the order of ITAT dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing officer, which had been enquired into at the stage of assessment. In our opinion, the Tribunal s finding with regard to the proprietary of the Commissioner s exercise power under Section 263 of the Income Tax Act cannot be termed as erroneous. 5. In view of the circumstances, no substantial question of law arises. 6. The appeal is, therefore, dismissed. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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