Commissioner Can't Use Section 263 for Issues Already Appealed Before CIT(A), Lacks Jurisdiction Authority.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Revision u/s 263 - It is evident from the above that the Commissioner is not empowered to exercise his jurisdiction on an issue which is subject matter of appeal before the CIT(A).....


TaxTMI
TaxTMI