https://www.taxtmi.com/highlights?id=39588 Revision u/s 263 - Period of limitation - if the issue on which the proceedings u/s 263 is initiated is not a subject matter of the assessment order passed u/s 143(3) r/w 147, then the limitation period has to be reckoned from the original assessment order passed u/s 143(3) or if the return of income was processed u/s 143(1), then from the date of intimation u/s 143(1) en-us Sun, 27 May 2018 11:45:06 +0530 Sun, 27 May 2018 11:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39588 Revision u/s 263 - Period of limitation - if the issue on which the proceedings u/s 263 is initiated is not a subject matter of the assessment order passed u/s 143(3) r/w 147, then the limitation period has to be reckoned from the original assessment order passed u/s 143(3) or if the return of income was processed u/s 143(1), then from the date of intimation u/s 143(1) Highlights Income Tax Sun, 27 May 2018 11:45:06 +0530 https://www.taxtmi.com/highlights?id=39588