Revision u/s 263 - writ Court cannot examine the validity of ...
Writ Court Limited in Reviewing Section 263 Notices; Petitioners Should Address Issues with Issuing Authority Directly.
November 19, 2019
Case Laws Income Tax HC
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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