https://www.taxtmi.com/highlights?id=70556 Revision u/s 263 - period of limitation for passing order - Only in a case where the issues before the Commissioner at the time of exercising powers u/s 263 relate to the subject matter of re-assessment, the limitation would start from the date of Re-assessment Order. However, if the subject matter of the re-assessment is distinct and different, in that case the relevant date for the purpose of determination of period of limitation for exercising powers u/s 263 would be the date of the original Assessment Order. - SC en-us Sat, 24 Jun 2023 17:57:17 +0530 Sat, 24 Jun 2023 17:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70556 Revision u/s 263 - period of limitation for passing order - Only in a case where the issues before the Commissioner at the time of exercising powers u/s 263 relate to the subject matter of re-assessment, the limitation would start from the date of Re-assessment Order. However, if the subject matter of the re-assessment is distinct and different, in that case the relevant date for the purpose of determination of period of limitation for exercising powers u/s 263 would be the date of the original Assessment Order. - SC Highlights Income Tax Sat, 24 Jun 2023 17:57:17 +0530 https://www.taxtmi.com/highlights?id=70556