Section 263 Revision Power Uniquely Distinct from Appellate Jurisdiction u/s 264 of Income Tax Act.

Power of revision u/s 263 - Such a power cannot be equated to, or regarded as approaching in any way the appellate jurisdiction of even the ordinary revisional jurisdiction conferred on the CIT u/s 264 - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X