#section 263
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1,655 articlesIncome Tax
Income Tax
ITAT quashes Revision order of CIT as AO had a reasonable view
Income Tax
Income Tax
Revisional Authority cannot act as Appellate Authority” set aside by Hon’ble Division Bench & Allowed Writ petition
Corporate Law
Corporate Law
HC quashes section 263 revision as CIT not assumed jurisdiction without conducting independent enquiry
Income Tax
Income Tax
Invocation of section 263 unjustified if order of AO was not erroneous
Income Tax
Income Tax
Revisional Jurisdiction cannot be invoked if no error in order of AO
Income Tax
Income Tax
Revisional Jurisdiction cannot be invoked merely because AO not mentioned reason for accepting explanation of assessee
Income Tax
Income Tax
Revisional power cannot be exercised without indicating possible & prospective path of enquiry
Income Tax
Income Tax
AO made adequate enquiries – PCIT not conducted any independent enquiry- Section 263 proceedings invalid
Income Tax
Income Tax
Indiscriminate notices by Income Tax Department without allowing reasonable time
Income Tax
Income Tax
PCIT cannot pass revision order on issues which are not subject matter of limited scrutiny assessment proceedings
Income Tax
Income Tax
Appeal against Section 263 order by Assessee & Assessment pursuant to such order
Income Tax
Income Tax
PCIT cannot exercise section 263 jurisdiction merely for not liking the order of AO
Income Tax
Income Tax
CIT cannot exercise section 263 jurisdiction without satisfying the conditions
Income Tax
Income Tax
