Revision u/s 263 - Once the valuation report has not been sent by the valuation officer to the assessing...

Revision u/s 263 - Once the valuation report has not been sent by the valuation officer to the assessing officer/assessee, within the period stipulated by the act that alleged report cannot found basis of "RECORD" to invoke the judicial under section 263 by the revisional Commissioner. - Merely the assessing officer has formed an opinion which is not in line of thinking of the revisional Commissioner and there are two possible views, then also the revisional Commissioner cannot exercise the power for provision under section 263 - AT .....

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