https://www.taxtmi.com/highlights?id=58140 Revision u/s 263 - requirement to issue show cause notice u/s 263 - denial of natural justice - We do not agree with the contention of the ld Counsel to the effect that ld PCIT can give direction to the assessing officer in respect of those issues which are part of his show cause notice under section 263 - there is no requirement to issue notice under section 263 of the Act. The requirement under section 263 of the Act, is to give an opportunity of hearing only - AT en-us Thu, 27 May 2021 18:08:46 +0530 Thu, 27 May 2021 18:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58140 Revision u/s 263 - requirement to issue show cause notice u/s 263 - denial of natural justice - We do not agree with the contention of the ld Counsel to the effect that ld PCIT can give direction to the assessing officer in respect of those issues which are part of his show cause notice under section 263 - there is no requirement to issue notice under section 263 of the Act. The requirement under section 263 of the Act, is to give an opportunity of hearing only - AT Highlights Income Tax Thu, 27 May 2021 18:08:46 +0530 https://www.taxtmi.com/highlights?id=58140