https://www.taxtmi.com/highlights?id=19430 When the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered for levy of interest - AT en-us Wed, 23 Jul 2014 11:40:00 +0530 Wed, 23 Jul 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19430 When the very basis of levy is subject matter of appeal, the CIT could not have invoke the jurisdiction u/s 263 in opining that higher amount should have been considered for levy of interest - AT Highlights Income Tax Wed, 23 Jul 2014 11:40:00 +0530 https://www.taxtmi.com/highlights?id=19430