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Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

Revision u/s 263 - adherence to time limit prescribed by the ...


Section 263 Revision Invalid: Not Part of Section 143(3) Assessment; Order Set Aside Due to Time Limit Breach.

August 16, 2017

Case Laws     Income Tax     AT

Revision u/s 263 - adherence to time limit prescribed by the provisions - limitation period - the issue was under revision was not part of assessment u/s 143(3) which was within 2 years - Revision order is not valid - set aside.

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