TMI BlogRevision u/s 263 by CIT - limit limit to pass the order - If the interpretation made by the High Court...Revision u/s 263 by CIT - limit limit to pass the order - If the interpretation made by the High Court and the learned ITAT is accepted in that case it will be violating the provision of Section 263 (2) of the Act and to add something which is not there in the section - word used is “made” and not the “receipt of the order”. As per the cardinal principle of law the provision of the statue/act is to be read as it is and nothing is to be added or taken away from the provision of the statue. Theref..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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