Delhi H.C : The CIT(A) cannot revise under section 263 an order of the IAC under section 143(3), made by him by virtue of the jurisdiction conferred upon him under section 125, especially when sub-section (2) of section 125 clarifies that a reference to the ITO in the Act shall be deemed to be a reference to the IAC
High Court Of Delhi CIT vs. Triveni Engg. Works Ltd. Assessment year 1979-80 Section : 143, 125, 263 A.K. Sikri […]
