Tax Exemption Error: Section 263 Revision on Company's Land Award Due to Missing Govt Notification Under RFCTLARR Act.

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....Revision u/s 263 - Tax liability of award received by the assessee company on the acquisition of its lands under the NHAI Act, 1956 - absence of notification issued by the Central Government in terms of subsection (3) to Section 105 of the RFCTLARR Act, 2013 - AO had summarily accepted its aforesaid claim for exemption from tax, therefore, the same had rendered the order passed by him u/s. 143(3) as erroneous - AT....