#section 263
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Question Based on Provisions of Sections 154, 263 & 264 of IT Act, 1961
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An Assessment attracts Section 263 revision if AO has not taken one of two possible views
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SC ruling on whether order section 263 is barred by limitation
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Does statute bar initiation of proceedings u/s. 263 when an appeal is pending before CIT(A)?
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Pr. CIT can revise Assessment Order if no proper Inquiry by AO
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Expanding of Limited Scrutiny scope by Section 263 order is invalid
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Recovery in cash from Sundry Debtors duly examined by AO- Assumption of jurisdiction u/s 263 by PCIT invalid
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Large share premium: CIT cannot initiate proceedings to start fishing & roving enquiries
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Section 263 jurisdiction cannot be exercised if AO Conducted Proper Enquiry
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Limitation period for revisional proceeding in case of both Assessment & Reassessment
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HC stays Section 263 order as Mandatory twin pre conditions were prima facie not fulfilled
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Section 263 Order of AO must be erroneous & prejudicial to interest of revenue
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Bogus purchases – no section 263 revision for estimating income at higher rates
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