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TMI Blog2018 (10) TMI 1512X X X X Extracts X X X X X X X X Extracts X X X X ..... following substantial questions of law : "i. Whether the Appellate Tribunal was right in law in remanding the matter back to the Commissioner after holding that the contents of the notice are not related to final order under Section 263 ? and ii. Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in not canceling the order under Section 263 when the issues found to be erroneous and prejudicial in the order of the Commissioner were completely different from and unrelated to the issues, for which, notice under Section 263 was given?" 3. Mr.Vijayaraghavan, learned counsel appearing for the appellant contends that the order passed by the Commissioner of Income Tax dated 30.3.1998 in remanding the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o requirement of a show cause notice to be issued prior to passing of an order under Section 263 of the Act. In support of her contention, the learned Senior Standing Counsel has placed reliance on the decision of the Hon'ble Supreme Court in the case of CIT Vs. Amitabh Bachchan [reported in (2016) 384 ITR 0200]. 6. We have heard the learned counsel on either side. 7. The issue raised before us has been answered by the Hon'ble Supreme Court in the case of Amitabh Bachchan 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 reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contemplated by Section 263, is an opportunity of hearing to be afforded to the assessee. Failure to give such an opportunity would render the revisional order legally fragile not on the ground of lack of jurisdiction, but on the ground of violation of the principles of natural justice." 8. 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. 9. Further, on a perusal of the decision in the case of Ashish Rajpal relied upon by the learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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