Revision u/s 263 against non-existence entity - two consecutive ...
Illegal Revisionary Order Against Non-Existent Entity Invalidates Subsequent Proceedings in Second Revision Round.
November 10, 2023
Case Laws Income Tax AT
Revision u/s 263 against non-existence entity - two consecutive revision proceedings - When the original revisionary order was itself illegal and without jurisdiction, the same cannot be give rise any valid collateral proceedings in the second round as well. - AT
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