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TMI Blog2018 (4) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... nd and will not take a view in favour of the assessee even if he is required to do so. The language of the show cause notice was relied upon in support of this apprehension. Indeed, some of the observations would indicate the same.That is only a manner in which it has been put. We have no doubt that if the petitioner’s contention is otherwise found to be correct the Principal Commissioner will dro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner has challenged a notice under section 263 of the Income Tax Act, 1961, calling upon it to show cause why the assessment order passed by the DCIT, Circle 2(1), Gurgaon, dated 04.01.2016 for the Assessment Year 2011-12 should not be revised under section 263 of the Act. 2. In the facts of this case, we see no reason to interfere with the notice at least at this stage. It is sufficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Commissioner has wrongly interpreted these judgments. We see no reason to accept the contention that the Principal Commissioner has made up his mind and will not take a view in favour of the assessee even if he is required to do so. The language of the show cause notice was relied upon in support of this apprehension. Indeed, some of the observations would indicate the same. However, that is onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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