https://www.taxtmi.com/highlights?id=17971 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 en-us Mon, 31 Mar 2014 10:55:54 +0530 Mon, 31 Mar 2014 10:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=17971 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 Highlights Income Tax Mon, 31 Mar 2014 10:55:54 +0530 https://www.taxtmi.com/highlights?id=17971