Power to invoke section 263 - revision - The word “examine the ...

Section 263 revisions focus on existing records at assessment time, excluding post-assessment information.

May 8, 2014

Case Laws Income Tax HC

Power to invoke section 263 - revision - The word “examine the record“ means the material available on record at the time of assessment and not the material which has been obtained subsequent to the assessment order - HC

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Power to invoke section 263 - revision - The word “examine the ...

Section 263 revisions focus on existing records at assessment time, excluding post-assessment information.

May 8, 2014

Case Laws Income Tax HC

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