https://www.taxtmi.com/caselaws?id=12647 A beneficial CBDT circular on limitation for revision under section 263 of the Income-tax Act bound the Department where the assessment order pre-dated the 1984 amendment. The circular required revision orders, as far as possible, to be passed within two years from the date of the order sought to be revised in such cases. Because the Department gave no justification for ignoring that instruction, the revisional order was unsustainable and the issue was answered in favour of the assessee. en-us Tue, 25 Sep 2001 00:00:00 +0530 Wed, 20 May 2009 17:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12647 A beneficial CBDT circular on limitation for revision under section 263 of the Income-tax Act bound the Department where the assessment order pre-dated the 1984 amendment. The circular required revision orders, as far as possible, to be passed within two years from the date of the order sought to be revised in such cases. Because the Department gave no justification for ignoring that instruction, the revisional order was unsustainable and the issue was answered in favour of the assessee. Case-Laws Income Tax Tue, 25 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12647