https://www.taxtmi.com/highlights?id=60413 Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in appeal by the CIT(A), therefore, the Pr.CIT was clearly divested of his jurisdiction to have exercised the revisional jurisdiction vested with him u/s 263 of the Act as regards the said issues. - AT en-us Tue, 09 Nov 2021 12:32:12 +0530 Tue, 09 Nov 2021 12:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60413 Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in appeal by the CIT(A), therefore, the Pr.CIT was clearly divested of his jurisdiction to have exercised the revisional jurisdiction vested with him u/s 263 of the Act as regards the said issues. - AT Highlights Income Tax Tue, 09 Nov 2021 12:32:12 +0530 https://www.taxtmi.com/highlights?id=60413