CIT(A) powers u/s 251 are broad but don't override reassessment and revision powers in Sections 147, 148, 263.

Powers of CIT(A) u/s 251 are, indeed, very wide; but, wide as they are, they do not go to the extent of displacing powers under, say, sections 147, 148, and 263 - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X