https://www.taxtmi.com/highlights?id=71169 Revision u/s 263 - Validity of order passed by the A.O. u/s.143(3) questioned - when the impugned order of reassessment u/s 143(3), in itself had been passed on the basis of invalid assumption of jurisdiction by the AO and thus is invalid and bereft of any force of law; or in fact non-est in the eyes of law, therefore, the same could not have been revised by the Pr. CIT under Sec. 263 of the Act - AT en-us Fri, 28 Jul 2023 15:59:11 +0530 Fri, 28 Jul 2023 15:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71169 Revision u/s 263 - Validity of order passed by the A.O. u/s.143(3) questioned - when the impugned order of reassessment u/s 143(3), in itself had been passed on the basis of invalid assumption of jurisdiction by the AO and thus is invalid and bereft of any force of law; or in fact non-est in the eyes of law, therefore, the same could not have been revised by the Pr. CIT under Sec. 263 of the Act - AT Highlights Income Tax Fri, 28 Jul 2023 15:59:11 +0530 https://www.taxtmi.com/highlights?id=71169