9911796707
TMI Blog2004 (6) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are prejudicial to the interests of the Revenue. That being the case, therefore, it cannot be said that the impugned show cause notices are without jurisdiction or suffer from any error of jurisdiction. - The recitals in the impugned show cause notices undoubtedly cannot be the influencing factors in passing the final orders. The final orders u/s 263 have to be passed after affording effective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercising revisional jurisdiction in terms of section 263 and that the impugned show cause notices do not suffer from any error of jurisdiction. The pre-requisite for the exercise of jurisdiction by the Commissioner of Income-tax suo motu in terms of section 263 is that the order of the Assessing Officer is erroneous in so far as it is prejudicial to the interests of the Revenue. The Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ders passed by the Assessing Officer which the Commissioner of Income-tax seeks now to revise under section 263 are erroneous as well as they are prejudicial to the interests of the Revenue. That being the case, therefore, it cannot be said that the impugned show cause notices are without jurisdiction or suffer from any error of jurisdiction. In that view of the matter, therefore, while exercising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 263 have to be passed after affording effective and adequate opportunity of hearing to the petitioners and on the basis of the merits of the cases and in accordance with law. They have to be passed on the basis of well-established principles governing the exercise of revisional jurisdiction under section 263 of the Act. That being the case, therefore, the petitioners cannot have a legitimate grie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed. C.M.P. No. 335 of 2004 in C.W.P. No. 172 of 2004. C.M.P. No. 336 of 2004 in C.W.P. No. 173 of 2004. C.M.P. No. 337 of 2004 in C.W.P. No. 174 of 2004. C.M.P. No. 338 of 2004 in C.W.P. No. 175 of 2004. C.M.P. No. 342 of 2004 in C.W.P. No. 176 of 2004. C.M.P. No. 343 of 2004 in C.W.P. No. 177 of 2004. C.M.P. No. 344 of 2004 in C.W.P. No. 178 of 2004. C.M.P. No. 345 of 2004 in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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