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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Revision u/s 263 - merger of appellate order - very issue which ...


Section 263 Revisions: No Re-examination Allowed After Assessment Order Merges with Appellate Order.

April 2, 2019

Case Laws     Income Tax     HC

Revision u/s 263 - merger of appellate order - very issue which was considered by the CIT(A) and concluded was reopened - no scope for re-examination in the jurisdiction u/s 263 as the assessment order has merged in the appellate order.

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