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Case Law Details

Case Name : Bses Rajdhani Power Ltd. Vs. Principal Commissioner Of Income Tax (Delhi High Court)
Related Assessment Year :
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Bses Rajdhani Power Ltd. Vs. Principal CIT (Delhi High Court)

Court has repeatedly held that unlike the power of reopening an assessment under Section 147 of the Act, the power of revision under Section 263 is not contingent on the giving of a notice to show cause. In fact, Section 263 has been understood not to require any specific show cause notice to be served on the assessee. Rather, what is required u

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