Revision u/s 263 - When a competent Court or authority holds ...

Court Declares Order Null u/s 263; Limits Authority's Role in Advising Commissioner on Next Steps.

May 20, 2022

Case Laws Income Tax AT

Revision u/s 263 - When a competent Court or authority holds such an order as invalid or sets it aside, the impugned order becomes null and void. Once it is concluded that the order in question is null and void, it is not for the adjudicating authority to advise the Commissioner as to what should he do - AT

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Revision u/s 263 - When a competent Court or authority holds ...

Court Declares Order Null u/s 263; Limits Authority's Role in Advising Commissioner on Next Steps.

May 20, 2022

Case Laws Income Tax AT

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