https://www.taxtmi.com/highlights?id=47984 Revision u/s 263 - notice not signed by CIT - SCN was issued by Income Tax Officer (Technical) - as per Section 263 CIT cannot delegate his powers to the subordinate Officer or lower officer and, therefore, this defect is non-curable defect and the Show Cause Notice itself is bad in law - revision proceedings does not survive en-us Wed, 17 Jul 2019 09:43:54 +0530 Tue, 16 Jul 2019 18:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47984 Revision u/s 263 - notice not signed by CIT - SCN was issued by Income Tax Officer (Technical) - as per Section 263 CIT cannot delegate his powers to the subordinate Officer or lower officer and, therefore, this defect is non-curable defect and the Show Cause Notice itself is bad in law - revision proceedings does not survive Highlights Income Tax Wed, 17 Jul 2019 09:43:54 +0530 https://www.taxtmi.com/highlights?id=47984