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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Revision u/s 263 - addition u/s 68 - The Assessing Officer has ...

Case Laws     Income Tax

March 6, 2021

Revision u/s 263 - addition u/s 68 - The Assessing Officer has taken a possible view. When the Assessing Officer follows the direction of the Ld. Pr. CIT, in his order passed u/s. 263 of the Act, no revision can be done u/s. 263 of the Act on the ground that the Assessing Officer has not travelled beyond these directions. - AT

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