Revision u/s 263 - Invocation of revision proceedings for the ...

Case Laws Income Tax

July 18, 2023

Revision u/s 263 - Invocation of revision proceedings for the second time - As pertinent to point out that there was no bar on limitation by the ld. PCIT to invoke section 263 for the second time considering the order to be erroneous insofar as it is prejudicial to the interest of the Revenue for the reason that the A.O. has not gone into the issue of the impugned investment which was part of the first section 263 proceeding. - AT

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Revision u/s 263 - Invocation of revision proceedings for the ...

Case Laws Income Tax

July 18, 2023

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