Revision u/s 263 - an order prejudicial and erroneous to the ...
Case Laws Income Tax
October 27, 2016
Revision u/s 263 - an order prejudicial and erroneous to the revenue - though the order passed by the A.O. is prejudicial to the interest of the revenue but it is not erroneous, therefore, the CIT cannot assume jurisdiction to revise the assessment order passed by the A.O. u/s 143(3) - AT
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