https://www.taxtmi.com/article/detailed?id=1744 Revision under Section 263 must be limited to the errors specified in the show cause notice; if the final revision order advances reasons or conclusions different from those articulated in the notice, the assessee is deprived of opportunity to meet those points and such a revision is impermissible. en-us Mon, 28 May 2012 15:07:31 +0530 Mon, 28 May 2012 15:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1744 Revision under Section 263 must be limited to the errors specified in the show cause notice; if the final revision order advances reasons or conclusions different from those articulated in the notice, the assessee is deprived of opportunity to meet those points and such a revision is impermissible. Articles Income Tax Mon, 28 May 2012 15:07:31 +0530 https://www.taxtmi.com/article/detailed?id=1744