https://www.taxtmi.com/highlights?id=50592 Revision u/s 263 - Transfer pricing (TP) adjustments - passing an order u/s 143(3) r.w.s 144C after the prescribed time limit u/s 153(1) r.w.s 92CA - When the original Assessment Order passed u/s. 143 (3) of the Act was null and void in the eyes of law, the Commissioner could not have assumed jurisdiction under law to make revision of a non-est order en-us Fri, 06 Dec 2019 14:22:53 +0530 Fri, 06 Dec 2019 14:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50592 Revision u/s 263 - Transfer pricing (TP) adjustments - passing an order u/s 143(3) r.w.s 144C after the prescribed time limit u/s 153(1) r.w.s 92CA - When the original Assessment Order passed u/s. 143 (3) of the Act was null and void in the eyes of law, the Commissioner could not have assumed jurisdiction under law to make revision of a non-est order Highlights Income Tax Fri, 06 Dec 2019 14:22:53 +0530 https://www.taxtmi.com/highlights?id=50592