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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Revision u/s 263 - Doctrine of merger - The said order got ...


CIT lacks jurisdiction to initiate proceedings u/s 263 due to merger with CIT(A) order.

June 20, 2015

Case Laws     Income Tax     AT

Revision u/s 263 - Doctrine of merger - The said order got merged with the order of the CIT(A), CIT does not have any jurisdiction to initiate the proceeding u/s 263 - AT

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