https://www.taxtmi.com/highlights?id=74238 Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT while invoking jurisdiction u/s 264 of the Act. It is not confined to legality or validity of an order passed by the assessing officer or a claim made and disallowed or a claim not put forth by the assessee. - Matter restored back for re-consideration of the revision application - HC en-us Wed, 17 Jan 2024 12:02:32 +0530 Wed, 17 Jan 2024 12:04:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74238 Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT while invoking jurisdiction u/s 264 of the Act. It is not confined to legality or validity of an order passed by the assessing officer or a claim made and disallowed or a claim not put forth by the assessee. - Matter restored back for re-consideration of the revision application - HC Highlights Income Tax Wed, 17 Jan 2024 12:02:32 +0530 https://www.taxtmi.com/highlights?id=74238