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An assessment order under section 143(3) dated 15.9.2020 was served on the assessee on 25.9.2020. The Commissioner wants to make a revision of the order passed under section 143(3) by invoking section 263. The time limit for passing revision order under section 263 is:

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An assessment order under section 143(3) dated 15.9.2020 was served on the assessee on 25.9.2020. The Commissioner wants to make a revision of the order passed under section 143(3) by invoking section 263. The time limit for passing revision order under section 263 is:






 
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