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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