No revision u/s 263 when assessment made after obtaining approval of the Range Head
January 20, 2025
Income Tax, ITAT
Commissioner cannot exercise jurisdiction under section 263 of the Act, when assessment has been made after obtaining approval of the Range Head In a recent judgment, ITAT Lucknow quashed revisionary order u/s 263 confirming that Commissioner cannot exercise jurisdiction under section 263 when assessment has been made after …