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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