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Income Tax - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Revision u/s 263 by CIT - As both the issues in question on the ...

Income Tax

November 9, 2021

Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in appeal by the CIT(A), therefore, the Pr.CIT was clearly divested of his jurisdiction to have exercised the revisional jurisdiction vested with him u/s 263 of the Act as regards the said issues. - AT

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  10. Revision u/s 263 - CIT(A) does not have any jurisdiction over those issues which have not been considered by the AO. - AT

 

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