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    Income Tax

    Revision u/s 263 by CIT - Period of limitation - In the light of...

    Income Tax Revision u/s 263: Deadline Extended to 31/03/2021 per Relaxation Act, 2020 and 31/12/2020 Notification.

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    Income TaxNovember 3, 2022Case LawsAT

    Revision u/s 263 by CIT - Period of limitation - In the light of provisions of section 3(1)(a) of Relaxation Act, 2020 & notification dt. 31/12/2020 r.w. press release, we witnessed that, the time limit within which revision action ought to have completed was extended upto 31/03/2021, thus, initiation of revisionary proceedings by issue of SCN and completion by passing an order of revision is saved of limitation - AT

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