TMI BlogRevision u/s 263 - The Dispute Resolution Panel (DRP) has a full authority to direct/propose certain...Revision u/s 263 - The Dispute Resolution Panel (DRP) has a full authority to direct/propose certain additions or to delete certain additions. Therefore, it is a foolproof mechanism which cannot be doubted by Pr. CIT by invoking Section 263 which is a revisional power in respect of final assessment order or any order but not to a proposal which is called draft assessment order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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