CIT v Mohammed Meeran Shahul Hameed [2021] 131 taxmann.com 94 (SC), [TS-940-SC-2021] – SC holds that date on which revision order was ‘made’ by CIT is relevant for determining the limitation u/s 263(2) and not the date of its receipt by the Assessee. Section 263(2) – “(2) No order shall be made under sub-section (1) […]