Revision u/s 263 - CIT(A) has never considered and decided the ...

Commissioner of Income Tax's Revision u/s 263 Upheld; Doctrine of Merger Not Applicable to Section 253.

November 18, 2013

Case Laws Income Tax AT

Revision u/s 263 - CIT(A) has never considered and decided the issue which is sought be revised u/s 253 - doctrine of merger as pleaded by the assessee is not applicable to the facts of this case - AT

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Revision u/s 263 - CIT(A) has never considered and decided the ...

Commissioner of Income Tax's Revision u/s 263 Upheld; Doctrine of Merger Not Applicable to Section 253.

November 18, 2013

Case Laws Income Tax AT

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