| 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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