https://www.taxtmi.com/caselaws?id=459029 A revision notice under Section 263 of the Income-tax Act was invalid because it was issued beyond the two-year limitation period under Section 263(2), which runs from the end of the financial year in which the order sought to be revised was passed. The order was dated 31.03.2017, but the revision notice was issued on 01.02.2023, so the statutory time limit had expired and the notice was liable to be set aside. en-us Wed, 29 Mar 2023 00:00:00 +0530 Tue, 26 Nov 2024 19:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459029 A revision notice under Section 263 of the Income-tax Act was invalid because it was issued beyond the two-year limitation period under Section 263(2), which runs from the end of the financial year in which the order sought to be revised was passed. The order was dated 31.03.2017, but the revision notice was issued on 01.02.2023, so the statutory time limit had expired and the notice was liable to be set aside. Case-Laws Income Tax Wed, 29 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459029