https://www.taxtmi.com/highlights?id=54345 Revision u/s 263 - Period of limitation - “service” of the order - From the reading of the provisions of Section 263(2) of the Act, it is clear that there is no mention about the “service” of the order, however, it is only mentioned that the order shall be “made”. With regard to “service” it has clearly been defined in the section 143(2) of the Income Tax Act but in section 263 of the Act nowhere about service of order has been mentioned. - AT en-us Fri, 14 Aug 2020 10:13:25 +0530 Fri, 14 Aug 2020 10:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=54345 Revision u/s 263 - Period of limitation - “service” of the order - From the reading of the provisions of Section 263(2) of the Act, it is clear that there is no mention about the “service” of the order, however, it is only mentioned that the order shall be “made”. With regard to “service” it has clearly been defined in the section 143(2) of the Income Tax Act but in section 263 of the Act nowhere about service of order has been mentioned. - AT Highlights Income Tax Fri, 14 Aug 2020 10:13:25 +0530 https://www.taxtmi.com/highlights?id=54345