TMI BlogSection 263 Revision Invalid: Not Part of Section 143(3) Assessment; Order Set Aside Due to Time Limit Breach.Revision u/s 263 - adherence to time limit prescribed by the provisions - limitation period - the issue was under revision was not part of assessment u/s 143(3) which was within 2 years - Revision order is not valid - set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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