S. 263 : Commissioner – Revision of orders prejudicial to revenue – Record – Pendency of appeal before CIT (A) -Order passed after considering all Details-Revision is held to be not valid .[ S. 40A(3), 250, 263 , Expln.1(c)]
CIT v. Vam Resorts and Hotels P. Ltd. (2019)418 ITR 723/( 2020) 186 DTR 205/ 314 CTR 555 (All (HC)