September 2007

Section 263

Delhi H.C : The Commissioner had no jurisdiction under section 263 to revise the order made by the IAC (Asstt.) taking into consideration that both the orders that is of the IAC and of the Commissioner under section 263 were made before the insertion of the Explanation to section 263(1) by the Taxation Laws (Amendment) Act, 1984 with effect from October 1, 1984

High Court Of Delhi CIT vs. Smt. Asha M. Primlani Assessment Year : 1979-1980 Section : 263 Madan B. Lokur

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