Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1987 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (5) TMI 45 - ITAT ALLAHABAD-BExtract: ....... had the power to revise the impugned order. The CIT had passed order u/s 263 on 30-3-1985 which was after the Explanation had been inserted. Hence, we reject this contention of the assessee that the CIT did not have the power to pass an order u/s 263. We hence uphold the order of the CIT passed u/s 263. 13. The appeal of the assessee is dismissed.
|