Monday, September 1, 2014

[aaykarbhavan] CIT couldn't pass revisionary order on directions of 'ITO' without recording his satisfaction under sec. 263




CIT couldn't pass revisionary order on directions of 'ITO' without recording his satisfaction under sec. 263

September 1, 2014[2014] 48 taxmann.com 53 (Jaipur - Trib.)/[2014] 161 TTJ 801 (Jaipur - Trib.)
IT: Before taking any action under section 263, Commissioner must record his satisfaction; issuance of notice under section 263 on basis of proposal made by ITO is void ab initio
 
Regards
Prarthana Jalan


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Posted by: Prarthana Jalan <prarthanajalan@ymail.com>


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