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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Power of revision u/s 263 - Such a power cannot be equated to, ...


Section 263 Revision Power Uniquely Distinct from Appellate Jurisdiction u/s 264 of Income Tax Act.

December 7, 2013

Case Laws     Income Tax     HC

Power of revision u/s 263 - Such a power cannot be equated to, or regarded as approaching in any way the appellate jurisdiction of even the ordinary revisional jurisdiction conferred on the CIT u/s 264 - HC

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