https://www.taxtmi.com/highlights?id=46440 Revision u/s 263 - AO actually carried out an enquiry after the reopening of the proceedings and that once there was an application of mind, on the part of the AO, it was not open to the Commissioner to invoke the jurisdiction u/s 263 - CIT by invoking Section 263 only attempted to re-appreciate the facts which is not permissible en-us Sat, 11 May 2019 07:28:20 +0530 Sat, 11 May 2019 07:28:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46440 Revision u/s 263 - AO actually carried out an enquiry after the reopening of the proceedings and that once there was an application of mind, on the part of the AO, it was not open to the Commissioner to invoke the jurisdiction u/s 263 - CIT by invoking Section 263 only attempted to re-appreciate the facts which is not permissible Highlights Income Tax Sat, 11 May 2019 07:28:20 +0530 https://www.taxtmi.com/highlights?id=46440