https://www.taxtmi.com/caselaws?id=28182 Revision under section 263 of the Income-tax Act requires that the assessee be given a real opportunity of being heard before the revisional order is made. Service on an attorney is effective only if the power of attorney clearly extends to the revision proceedings; authority confined to assessment and appeal does not cover a section 263 revision. On the facts stated, notice served only on the attorney after the earlier proceedings had ended did not satisfy the statutory hearing requirement, so such service was not valid for revision. en-us Mon, 19 Sep 1983 00:00:00 +0530 Fri, 19 Feb 2010 15:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28182 Revision under section 263 of the Income-tax Act requires that the assessee be given a real opportunity of being heard before the revisional order is made. Service on an attorney is effective only if the power of attorney clearly extends to the revision proceedings; authority confined to assessment and appeal does not cover a section 263 revision. On the facts stated, notice served only on the attorney after the earlier proceedings had ended did not satisfy the statutory hearing requirement, so such service was not valid for revision. Case-Laws Income Tax Mon, 19 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28182