#section 263
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Non-Speaking Section 263 Revisional Order not maintainable
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Section 263 Revisionary order in violation of principles of natural justice is invalid
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Invocation of section 263 not possible on mere difference of opinion
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Section 263: CIT cannot examine issue on merits- SC
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Once AO conducted adequate inquiry, invocation of section 263 is unsustainable
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Invoking power u/s 263, merely on the basis of suspicion, is unjustified
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No bar under law to initiate fresh reassessment proceedings
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In Revision proceedings CIT cannot travel beyond reasons given by him in SCN
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Difference in MRP & Sales price is not Commission to attract section 194H TDS
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Limited Scrutiny: Advance from customers cannot be treated as sundry creditors
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Section 263: ITAT explains five steps “Queen Principle”
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Revision u/s 263 can be invoked only in a gross case of inadequacy in Inquiry
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Reasonable view of AO cannot be displaced in revisionary proceedings by any untenable or debatable view
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