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The issue did not form part of the show cause notice and the...

Taxpayer Issue Excluded from Notice; Cannot Revise Assessment Order u/s 263.

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Income Tax March 31, 2014 Case Laws AT
The issue did not form part of the show cause notice and the assessee was not even confronted with it, even before the CIT, it cannot for the basis for revision of the assessment order under section 263 - AT

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Acts Income Tax