The provisions of Section 263 and various judgments and decisions rendered with regard to Section 263 of the Act. It is well settled law that for invoking the provisions of section 263 of the Act both the conditions that the order must be erroneous and prejudicial to the interest of revenue needs to be satisfied.
B.P.Mundra > Articles > 263 > The provisions of Section 263 and various judgments and decisions rendered with regard to Section 263 of the Act. It is well settled law that for invoking the provisions of section 263 of the Act both the conditions that the order must be erroneous and prejudicial to the interest of revenue needs to be satisfied.
