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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