Revision u/s 263 - CIT cannot revise a non est order in the eye ...
Case Laws Income Tax
October 27, 2015
Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond time had no legs to stand as the same was non est in the eyes of law. - AT
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