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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

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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