When the very basis of levy is subject matter of appeal, the CIT ...
CIT Can't Use Section 263 to Increase Interest Levy If Basis Is Under Appeal.
July 23, 2014
Case Laws Income Tax AT
When the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered for levy of interest - AT
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