Revision u/s 263 Limitation where assessment completed u/s 143(1) was reopened u/s 147
August 21, 2017
Income Tax, ITAT, Judgments
Revision u/s 263 Limitation where assessment completed u/s 143(1) was reopened u/s 147. Jurisdiction u/s 263 could not be exercised after two years on issues which were not subject matter of consideration while passing the order of reassessment u/s 143(3) / 147 – ITAT ABCAUS Case Law …