Revision u/s 263 - period of limitation - to be computed from ...

Limitation for revision under Income Tax Act's Section 263 starts from original assessment date, not re-assessment.

October 12, 2022

Case Laws Income Tax AT

Revision u/s 263 - period of limitation - to be computed from the date of original assessment order or re-assessment order - the period of limitation prescribed under section 263(2) of the Act would run from the original assessment order. - AT

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Revision u/s 263 - period of limitation - to be computed from ...

Limitation for revision under Income Tax Act's Section 263 starts from original assessment date, not re-assessment.

October 12, 2022

Case Laws Income Tax AT

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