TMI BlogRevision u/s 263 - limitation provide for passing of order - the delay involved in service was more than...Revision u/s 263 - limitation provide for passing of order - the delay involved in service was more than 9 months which is unreasonable and the department could not explain the reasons for such long delay in serving the order to the assessee as well as the AO - the order was passed beyond the time limit allowed under the Act, hence, the order passed u/s 263 was unsustainable and quashed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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