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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Revision u/s 263 - Validity of proceedings – CIT has no ...


CIT Cannot Direct Assessing Officer to Start Proceedings u/s 201(1A), Exceeding Authority u/s 263.

July 3, 2013

Case Laws     Income Tax     AT

Revision u/s 263 - Validity of proceedings – CIT has no jurisdiction to direct the Assessing Officer to initiate proceedings u/s 201(1A) - AT

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  12. The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

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