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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Revision u/s 263 - order has been passed by the Ld. CIT under ...

Case Laws     Income Tax

July 3, 2015

Revision u/s 263 - order has been passed by the Ld. CIT under section 263 without considering the explanation offered by the assessee and without applying his mind. In our opinion, this failure of the Ld. CIT, however, does not constitute any legal infirmity to make the order passed by him under section 263 invalid or void abinitio - AT

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