Taxpayer Can Challenge Reassessment Validity During Section 263 Revision Under Income Tax Act.

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....Revision u/s 263 after reopening of assessment u/s 147 - Assessee filed its return in response to section 148 notice - unexplained cash credit u/s. 68 - whether the assessee could challenge validity of re-assessment itself in validity section 263 revision proceedings? - HELD YES - AT....