https://www.taxtmi.com/caselaws?id=472442 Consequential assessment following revision under section 263 is limited to matters within the revision order. Additional claims for bad debts written off and for provision for bad and doubtful debts, where they do not arise from the consequential assessment, cannot be admitted in those proceedings. The claims were therefore rejected as outside the permissible scope of the consequential assessment. en-us Mon, 04 Aug 2025 00:00:00 +0530 Tue, 13 Oct 2026 04:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472442 Consequential assessment following revision under section 263 is limited to matters within the revision order. Additional claims for bad debts written off and for provision for bad and doubtful debts, where they do not arise from the consequential assessment, cannot be admitted in those proceedings. The claims were therefore rejected as outside the permissible scope of the consequential assessment. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472442