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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Revision u/s 263 - writ Court cannot examine the validity of ...

Case Laws     Income Tax

November 19, 2019

Revision u/s 263 - writ Court cannot examine the validity of notice on merit. Petitioner has a remedy before the very same authority by submitting explanation to the notice. Writ Court can interfere in respect of notice only, if, there is any violation of statutory provision.

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