Validity of order u/s 263 – revenue is not vested with any power ...
Revenue Authorities Can't Revise Every Case u/s 263 of the Income Tax Act, No Re-examining Concluded Matters.
November 4, 2014
Case Laws Income Tax AT
Validity of order u/s 263 – revenue is not vested with any power u/s 263 to initiate proceedings for revision in every case and start re-examination and fresh enquiries in matters which have already been concluded under the law. - AT
View Source