TMI BlogRevision u/s 263 - different treatments cannot be given on the same set of facts in respect of different...Revision u/s 263 - different treatments cannot be given on the same set of facts in respect of different co-owners of a common piece of land which are subjected to capital gains. If such action on the part of Revision Authority is approved, it would militate against the principle of equality of law as enshrined in the Article 14 of the Constitution. Further, it is seen that the ld.CIT has not taken any steps for reopening the case of other co-owner viz. Shri Vijay Patel and thereby accepted simi..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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