Sec-263 a thorough study!!

CA Nikita , Last updated: 22 September 2007  
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When cannot section 263 be evoked? Section 263 cannot be evoked in the following cases:- An assessment order can not be re-opened if there is no jurisdictional error in the order. The order of the AO can not also be revised if it has been passed after application of mind. Merely because the opinio

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CA Nikita
(Chartered Accountant)
Category Income Tax   Report

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