TMI BlogReopening of assessment u/s 147 - time to initiate Revision u/s 263 was not left - Reopening is made at...Reopening of assessment u/s 147 - time to initiate Revision u/s 263 was not left - Reopening is made at the direction of the ld. CIT. The ld. CIT when he did not find time to invoke provision of section 263 of the act, he directed ld. AO to initiate action u/s. 147 of the Act. Therefore, we do not find any reason to uphold the reopening of the assessment. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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