Facts of the case

Revision u/s 263 cannot be made on a issue which was never a part of the assessment order to be revised.

Nilkanth Developers vs PCIT - 3 Facts of the case Assessment order u/s. 143(3) was passed 26.03.2013  for A.Y.2010-11 disallowing deduction claimed u/s. 80IB(10) of Rs.1,25,78,872/-. The same was confirmed by CIT(A) but on further appeal before ITAT,...

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