Jurisdiction of CIT u/s 263 - when the very basis of levy is ...
CIT Cannot Revise Assessment u/s 263 If Levy Basis Is Under Appeal.
July 18, 2014
Case Laws Income Tax AT
Jurisdiction of CIT u/s 263 - when the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered for levy of interest - AT
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