Revision u/s 263 by CIT - having invoking the powers u/s.263 of ...
CIT's Section 263 invocation leads to new issues, original concerns deemed unsustainable and dismissed.
June 22, 2022
Case Laws Income Tax AT
Revision u/s 263 by CIT - having invoking the powers u/s.263 of the Act, no addition on the said issues has been made. The additions have been made on other issues; clearly shows that the issues raised in the proceedings u/s.263 of the Act are unsustainable and liable to be quashed. - AT
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