Ask your queries or reply to others' queries => Discussion => Topic started by: rajul5234 on November 30, 2014, 07:33:50 PM
Title: Revision. s. 263. Merger
Post by: rajul5234 on November 30, 2014, 07:33:50 PM
Gujarat high court. SCA 24128 /2005. Dt. 18/11/14.
Quashed notice u/s 263 on principle of merger. Also, held additional ratio that before issuance of notice u/s 263 assessee should be heard and revenue should conduct inquiries.