Revision u/s 263 - The Commissioner exercising the powers u/s 263 of the Act cannot direct a second...

Revision u/s 263 - The Commissioner exercising the powers u/s 263 of the Act cannot direct a second investigation without first finding the order erroneous and that too such an extent that it is prejudicial to the interests of the Revenue. Pointing out of an error by the Commissioner is not an empty formality. - AT .....

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