CIT improperly ordered review of deemed dividends under Sec 2(22)(e) during Sec 153A proceedings, violating Sec 263.

CIT was wrong in directing the examination of taxability of deemed dividend u/s 2(22)(e) of the Act, in the proceedings u/s 153A of the Act while passing order u/s 263 of the Act when the proceedings under Section 153A itself has not unearthed the said issue. - AT .....

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