Appellate Decisions in Income Tax Cases Cannot Be Revised u/s 263; Must Be Challenged in Higher Forums.

Revision u/s 263 - Issue considered and decided in appeal by appellate authorities, such matters cannot be subject to revision u/s 263. Rationale behind exclusion of such orders from purview of section 263 is that, if CIT (A) decides issue against revenue, revenue has right to challenge it before higher appellate forum. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X