https://www.taxtmi.com/highlights?id=63581 Revision u/s 263 - When a competent Court or authority holds such an order as invalid or sets it aside, the impugned order becomes null and void. Once it is concluded that the order in question is null and void, it is not for the adjudicating authority to advise the Commissioner as to what should he do - AT en-us Fri, 20 May 2022 09:00:32 +0530 Fri, 20 May 2022 09:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63581 Revision u/s 263 - When a competent Court or authority holds such an order as invalid or sets it aside, the impugned order becomes null and void. Once it is concluded that the order in question is null and void, it is not for the adjudicating authority to advise the Commissioner as to what should he do - AT Highlights Income Tax Fri, 20 May 2022 09:00:32 +0530 https://www.taxtmi.com/highlights?id=63581