https://www.taxtmi.com/highlights?id=6316 Revisionary u/s 263 - The observations of CIT clearly indicate that he invoked the doctrine of lifting the veil. The doctrine of substance or form is generally applicable to the assessment proceedings and not the revisionary proceedings. - AT en-us Wed, 26 Dec 2012 10:43:29 +0530 Wed, 26 Dec 2012 10:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6316 Revisionary u/s 263 - The observations of CIT clearly indicate that he invoked the doctrine of lifting the veil. The doctrine of substance or form is generally applicable to the assessment proceedings and not the revisionary proceedings. - AT Highlights Income Tax Wed, 26 Dec 2012 10:43:29 +0530 https://www.taxtmi.com/highlights?id=6316