Revision u/s 263 - validity of Reopening of assessment u/s 147 - ...
Tax Assessment Reopening Invalidated Due to Lack of Jurisdiction; Revision Jurisdiction u/s 263 Quashed.
April 11, 2020
Case Laws Income Tax AT
Revision u/s 263 - validity of Reopening of assessment u/s 147 - proceedings without concerned authority having territorial jurisdiction are not valid - PCIT’s sec. 263 assumption of revision jurisdiction itself stands quashed - AT
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