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Income Tax

Revision u/s 263 - limitation - assessment order passed u/s u/s...

Revision u/s 263 of Income Tax Act Timely for Assessment Order u/s 153A & 143(3); Section 147 Irrelevant.

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Income TaxJuly 13, 2019Case LawsAT

Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation

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