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Income Tax - Highlights / Catch Notes

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

Income Tax

May 20, 2022

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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