https://www.taxtmi.com/highlights?id=47892 Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation en-us Sat, 13 Jul 2019 08:07:45 +0530 Sat, 13 Jul 2019 08:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47892 Revision u/s 263 - limitation - assessment order passed u/s u/s 153A r.w.s. 143(3) - since Section 147 and section 153A operate in two different and distinct fields, hence decision of Apex Court given u/s 147 would not help the assessee - revision is within limitation Highlights Income Tax Sat, 13 Jul 2019 08:07:45 +0530 https://www.taxtmi.com/highlights?id=47892