Income Tax - Revision u/s 263 by CIT - Notice issued u/s 263 not...

Income Tax

Revision u/s 263 by CIT - Notice issued u/s 263 not accompanied with DIN (Document identification number) - As explained by the Hon'ble Apex Court per a series of decisions, that a show cause notice is not a concomitant of the proceedings u/s. 263. - Both these attributes of putting the assessee to notice as well as extending due opportunity of hearing, are met in the instant case - Revision proceedings sustained. - AT

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