alleryStart learning →When can a section 263 revision be made beyond the normal time limit?
AOn the assessee's written consent
BTo give effect to a court finding
CWhen the sum involved is large
DWhen no return was filed
Answer & Solution
Correct answer: B. To give effect to a court finding
Section 263(3) allows revision at any time for an order passed to give effect to a finding or direction of the Tribunal, High Court or Supreme Court.
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