Appellate Decisions in Income Tax Cases Cannot Be Revised u/s 263; Must Be Challenged in Higher Forums.

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....Revision u/s 263 - Issue considered and decided in appeal by appellate authorities, such matters cannot be subject to revision u/s 263. Rationale behind exclusion of such orders from purview of section 263 is that, if CIT (A) decides issue against revenue, revenue has right to challenge it before higher appellate forum.....