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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Revision u/s 263 - Pr. CIT in the garb of his revisional ...


Pr. CIT's revisional power u/s 263 can't surpass the original jurisdiction of the Assessing Officer.

December 2, 2019

Case Laws     Income Tax     AT

Revision u/s 263 - Pr. CIT in the garb of his revisional jurisdiction u/s 263 cannot be permitted to traverse beyond the jurisdiction that was vested with the A.O while framing the assessment.

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