https://www.taxtmi.com/highlights?id=64389 Revision u/s 263 - period of limitation - CIT may enhance, modify or cancel the assessment order and may also direct the AO to cause examination of the details and further pass an order. But he can do so only after granting assessee an opportunity of hearing. However according to the provisions of sub-section (2), such order could be passed only within the period of two years from the end of the financial year in which the order sought to be revised was passed. - AT en-us Sat, 02 Jul 2022 09:15:20 +0530 Sat, 02 Jul 2022 09:15:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64389 Revision u/s 263 - period of limitation - CIT may enhance, modify or cancel the assessment order and may also direct the AO to cause examination of the details and further pass an order. But he can do so only after granting assessee an opportunity of hearing. However according to the provisions of sub-section (2), such order could be passed only within the period of two years from the end of the financial year in which the order sought to be revised was passed. - AT Highlights Income Tax Sat, 02 Jul 2022 09:15:20 +0530 https://www.taxtmi.com/highlights?id=64389