October 2018

6 Section 263 - Revision Powers of Commissioner u/s. 263 Commissioner (Appeal) passed order in appeal Assessment order merges in appellate order Commissioner has no jurisdiction to set aside such order Order passed by AO and Commissioner (Appeals) after due consideration Commissioner cannot set aside such order

K. B. Bhujle, Advocate

Principal CIT vs. H. Nagraj; 406 ITR 242 (Karn): Date of order: 29th May, 2018

A. Y. 2008-09 and 2009-10


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