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Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

Revision u/s 263 - The direction of the CIT is specific - Now it ...


Taxpayer Must Clarify Fiscal Year for Issues Cited by CIT u/s 263 Directive.

October 27, 2014

Case Laws     Income Tax     AT

Revision u/s 263 - The direction of the CIT is specific - Now it is for the assessee to show as to which year the issues raised by the ld. CIT would relate to - It is only in the knowledge of the assessee as to what the assessee has done in his books - AT

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