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Income Tax - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Period of limitation for revision u/s 263 - held that:- ...


Limitation Period for Revision u/s 263 Starts from Reassessment Order u/ss 143(3) and 147.

March 7, 2013

Case Laws     Income Tax     AT

Period of limitation for revision u/s 263 - held that:- limitation would be counted from the reassessment order passed u/s 143(3) r.w.s 147 being the first regular assessment. - AT

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