#section 263
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1,655 articlesIncome Tax
Income Tax
No section 263 Proceedings for related party transaction excluded from definition of specified domestic transaction
Income Tax
Income Tax
No Section 263 Revision If Assessment Orders neither Erroneous nor Prejudicial To Revenue Interest
Income Tax
Income Tax
Revision by CIT Held Invalid Where Interdiction of Assessment Order In Substitution of View Taken By AO Is Not Permissible Under Section 263
Income Tax
Income Tax
No section 263 revision by PCIT based on borrowed satisfaction
Income Tax
Income Tax
Section 263 need not be invoked for computational error: ITAT
Income Tax
Income Tax
AO cannot revisit his conclusions at the stage of passing the final order
Income Tax
Income Tax
Tax Neutral Section 263 order passed by CIT is liable to be Quashed
Income Tax
Income Tax
CIT by exercising revisional jurisdiction cannot expand AO’s limited scrutiny
Income Tax
Income Tax
Revision order by CIT invalid if AO taken a possible view that transactions were genuine
Income Tax
Income Tax
No revision by CIT on mere ‘Cut & Paste’ reasoning without mind application
Income Tax
Income Tax
No revision by CIT if AO had taken a possible view
Income Tax
Income Tax
CIT can invoke Revisional Jurisdiction only if Assessment is erroneous & causing prejudice to interest of revenue
Corporate Law
Corporate Law
Section 263 Jurisdiction not invocable when Re-Assessment was Illegal
Income Tax
Income Tax
