#section 263
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CIT cannot invoke section 263 if there was lack of inquiry from the end of AO
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In case of limited Scrutiny AO not expected to examine matters not referred to him
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AO cannot recommend section 263 revision to CIT
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CIT cannot revise issue which is beyond the scope of rectification
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Section 263 order not justified when AO has properly enquired the issue
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Can 2 CITs have concurrent jurisdictions, on some issue, may be!!!
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PCIT can exercise section 263 powers only in respect of original assessment
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CIT cannot assume section 263 Jurisdiction merely for not agreeing with View of AO
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Limitation period to be reckoned from Date of Revision order passed by AO U/s. 143(3) RW Section 263
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Foreign Exchange Fluctuations – Is it Capital Loss/Gain?
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No revision by CIT when AO conducted proper inquiry
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CIT can exercise Section 263 jurisdiction even to orders approved by JCIT
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Word ‘erroneous’ in section 263 includes failure to make such an inquiry
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