https://www.taxtmi.com/highlights?id=25564 Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond time had no legs to stand as the same was non est in the eyes of law. - AT en-us Tue, 27 Oct 2015 16:15:55 +0530 Tue, 27 Oct 2015 16:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25564 Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond time had no legs to stand as the same was non est in the eyes of law. - AT Highlights Income Tax Tue, 27 Oct 2015 16:15:55 +0530 https://www.taxtmi.com/highlights?id=25564