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Principal Commissioner of Income Tax Meerut Versus M/s Ashok Handloom Factory Pvt. Ltd.

2016 (3) TMI 650 - ALLAHABAD HIGH COURT

Validity of revision orders u/s 263 - Held that:- t is settled law that the commissioner of Income Tax can exercise his jurisdiction under Section 263 of the Income Tax Act only in cases where no enquiry is made by the Assessing Officer. In the insta .....

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horities from exercising the powers under Section 263 of the Income Tax Act.The Tribunal was accordingly justified in setting aside the order passed under Section 263 of the Act - Decided in favour of assessee - INCOME TAX APPEAL No. - 19 of 2016 - D .....

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