https://www.taxtmi.com/highlights?id=35166 Revision u/s 263 - CIT's notice proceed on incorrect assumption with regard to the character and nature of the IT Park building which he erroneously considered to be "Trading Stock". The CIT therefore could not proceed u/s 263 by assuming incorrect facts which are not borne out from records - AT en-us Wed, 07 Jun 2017 10:55:22 +0530 Wed, 07 Jun 2017 10:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35166 Revision u/s 263 - CIT's notice proceed on incorrect assumption with regard to the character and nature of the IT Park building which he erroneously considered to be "Trading Stock". The CIT therefore could not proceed u/s 263 by assuming incorrect facts which are not borne out from records - AT Highlights Income Tax Wed, 07 Jun 2017 10:55:22 +0530 https://www.taxtmi.com/highlights?id=35166