https://www.taxtmi.com/caselaws?id=300599 The appeal challenging the order u/s. 263 of the I.T. Act, 1961 was dismissed by the Tribunal. The Tribunal upheld the CIT's order on the issue of limitation for passing the order u/s. 263, emphasizing the distinction between 'made' and 'served' in relevant sections of the Act. The Tribunal found that the order was communicated within the prescribed period, rendering the appeal on this ground unsuccessful. Other grounds raised by the appellant were deemed infructuous as the Tribunal upheld the CIT's decision, resulting in the dismissal of the appeal. en-us Thu, 10 May 2018 00:00:00 +0530 Tue, 15 Feb 2022 06:56:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300599 The appeal challenging the order u/s. 263 of the I.T. Act, 1961 was dismissed by the Tribunal. The Tribunal upheld the CIT's order on the issue of limitation for passing the order u/s. 263, emphasizing the distinction between 'made' and 'served' in relevant sections of the Act. The Tribunal found that the order was communicated within the prescribed period, rendering the appeal on this ground unsuccessful. Other grounds raised by the appellant were deemed infructuous as the Tribunal upheld the CIT's decision, resulting in the dismissal of the appeal. Case-Laws Income Tax Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300599