https://www.taxtmi.com/highlights?id=34989 Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of opportunity of being heard has not been provided to assessee, the order passed by CIT is void ab-initio - AT en-us Fri, 26 May 2017 10:14:38 +0530 Fri, 26 May 2017 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34989 Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of opportunity of being heard has not been provided to assessee, the order passed by CIT is void ab-initio - AT Highlights Income Tax Fri, 26 May 2017 10:14:38 +0530 https://www.taxtmi.com/highlights?id=34989