Revision u/s 263 – non est order - The assessment order has been ...
Income Tax
November 21, 2012
Revision u/s 263 – non est order - The assessment order has been passed by earlier AO, i.e., ACIT, while said jurisdiction was already transferred to Addl.CIT - Once order of ACIT in question is not quashed, the order passed by successor Assessing Officer will go infructuous. It will enhance the mischief. - AT
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