Revision u/s 263 - Period of limitation - “service” of the order ...

Section 263(2) of Income Tax Act: Order Must Be "Made," No Requirement for "Service," Emphasizing Issuance Over Delivery.

August 14, 2020

Case Laws Income Tax AT

Revision u/s 263 - Period of limitation - “service” of the order - From the reading of the provisions of Section 263(2) of the Act, it is clear that there is no mention about the “service” of the order, however, it is only mentioned that the order shall be “made”. With regard to “service” it has clearly been defined in the section 143(2) of the Income Tax Act but in section 263 of the Act nowhere about service of order has been mentioned. - AT

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Revision u/s 263 - Period of limitation - “service” of the order ...

Section 263(2) of Income Tax Act: Order Must Be "Made," No Requirement for "Service," Emphasizing Issuance Over Delivery.

August 14, 2020

Case Laws Income Tax AT

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