2022 (6) TMI 132

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..... sing the power of revision under Section 263 of the Income Tax Act, 1961, cannot examine an issue on merits. However, we are not inclined to issue notice as we find that on merits, the order passed by the Commissioner under Section 263 of the Income Tax Act, 1961 is not sustainable. Recording the aforesaid, the petition for special leave to appeal is dismissed. - Special Leave to Appeal (C .....

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