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Income Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Revision u/s 263 - Scope of the Tribunal to examine correctness ...


Tribunal Can Fully Review Commissioner's Jurisdiction u/s 263 of Income Tax Act Beyond Defined Records.

October 9, 2017

Case Laws     Income Tax     HC

Revision u/s 263 - Scope of the Tribunal to examine correctness of the exercise of jurisdiction by the Commissioner is wide enough and not limited and restricted to the record as defined under clause (b) of sub-section (1) of Section 263 - HC

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