Notice u/s 263 has been issued under the signature of Income-tax ...
Income Tax Officer Issues Section 263 Notice, But Only CIT Authorized u/s 263(1) to Do So.
September 29, 2012
Case Laws Income Tax HC
Notice u/s 263 has been issued under the signature of Income-tax officer (Technical), whereas in view of the provisions of powers u/s 263 (1), it is only the CIT to issue notice - HC
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