COURT: | ITAT Jodhpur |
CORAM: | Hari Om Maratha (JM), N. K. Saini (AM) |
SECTION(S): | 10B(3), 263 |
GENRE: | Domestic Tax |
CATCH WORDS: | Assessment, Revision |
COUNSEL: | Rakesh Gupta |
DATE: | September 25, 2014 (Date of pronouncement) |
DATE: | October 5, 2014 (Date of publication) |
AY: | 2010-11 |
FILE: | Click here to view full post with file download link |
CITATION: | |
Entire law on s. 263 revision explained |
It is trite that an order can be revised only and only if twin conditions of ‘error in the order’ and ‘prejudice caused to the Revenue’ co-exist. The subject of ‘revision under section 263’ has been vastly examined and analyzed …
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