2008 (11) TMI 747
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....stion of validity of proceedings taken under section 263 of the Income-tax Act, 19651 (hereinafter referred to as 'the said Act') is in issue in this appeal. In this case, the provision of section 263 of the said Act had been invoked by the Commissioner after reassessment proceedings under section 147 had been concluded by the Assessing Officer. It has been pointed out that the reasons for....




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