SLP granted against ruling that CIT can’t initiate sec. 263 revision on matter which was never subject to order of AO/CIT(A)

INCOME TAX : SLP granted against impugned order of High Court holding that where issues with regard to adding provision for NPA, provision for standard advances and bad investments written off while computing book profits under section 115JB were neither subject matter of Assessing Officer's order under section 143(3) nor subject matter of appeal before Commissioner (Appeals) or considered in order of Commissioner (Appeals),

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