Supreme Court Allows Revenue in Income Tax Act Limitation Dispute Over Revision Order. The Court Held That the Limitation Period Under Section 263(2) is Based on the Date the Order is 'Made', Not 'Received' by the Assessee, Interpreting the Statutory Language Strictly.
7 Oct 2021The Supreme Court of India heard a civil appeal filed by the Commissioner of Income Tax, Chennai, against Mohammed Meeran Shahul Hameed, concerning th...




