11 results for “disallowance”+ Revision u/s 263clear
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In the result, all the appeals of the assessee bearing
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
revision order, for the recording of that view alone, it would result in a situation that the Commissioner can de facto exercise unfettered powers to subject any order to revision proceedings. To exercise such a revision power, if that proposition is to be upheld, will mean that virtually any order can be subjected to revision proceedings; all that will