No Valid 153C Jurisdiction, No Power Under Section 263

CA Vijayakumar Shetty 03 Jan 2026 141 Views 0 comment Print Income Tax | Judiciary

Case Law Details

Case Name : Manohar & Filaments Pvt. Ltd. Vs PCIT (ITAT Delhi)

Related Assessment Year : 2016-17

Courts : All ITAT ITAT Delhi

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Manohar & Filaments Pvt. Ltd. Vs PCIT (ITAT Delhi)

Time-Barred 153C Can’t Be Revived Through 263: No Jurisdiction, No Revision: PCIT Order Quashed: Satisfaction Date Rules the Clock: Revenue Loses 263 Battle- Null Assessment Can’t Be ‘Repaired’ by Section 263

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Author Bio

Name: CA Vijayakumar Shetty

Qualification: CA in Practice

Company: Shetty & Co, Chartered Accountants, Mangalore

Location: Mangalore, Karnataka, India

Member Since: 17 Feb 2018 | Total Posts: 3675

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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