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    Income Tax

    Revision u/s 263 - The word ‘may’ used in Section 263 should be p...

    Debate Over "May" vs. "Shall" in Section 263 of Income Tax Act: Ensuring Fairness in Tax Proceedings.

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    Income TaxOctober 17, 2018Case LawsHC

    Revision u/s 263 - The word ‘may’ used in Section 263 should be presumed to be shall or otherwise interpreting the word “may” as not mandatory, orders can be passed even without affording an opportunity to the assessee of being heard while the Commissioner exercises his jurisdiction u/s 263 thereby violating the principles of natural justice.

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    ActsIncome Tax
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