Delay in State Certificate Issuance Quashes Section 263 Revision; Appellate Authority Cannot Extend Limitation Period.

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....Revision u/s 263 - order passed on a deceased assessee - intimation about Death of assessee - There has been delay at the level of State Government in issuing necessary certificate. Fault cannot be placed on the Revenue or the assessee. - An appellate authority does not have the authority to extend the limitation. - Revision order quashed - AT....