9911796707
TMI Blog2023 (3) TMI 1543X X X X Extracts X X X X X X X X Extracts X X X X ..... the date of the order sought to be revised. In the instant case admittedly the order sought to be revised is dated 31.03.2017 and the impugned notice is issued on 01.02.2023 and the proceedings contemplated as per the notice is liable to be set aside on the ground of limitation. - THE HON'BLE MR JUSTICE M.I.ARUN FOR THE PETITIONER: SRI. T. SURYYANARAYANA; SEINIOR ADVOCATE FOR NANDISH PATIL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that any order under Section 263 of the Act, has to be passed within two years from the end of the financial year regarding which the order sought to be revised was passed and in the instant case the order sought to be revised was passed on 31.03.2017 and the same is sought to be revised by issuing a notice on 01.02.2023 by the respondent. 3. Section 263 of the Act deals with Revision of orders p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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