#section 263
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CIT cannot revise assessment order passed by AO without assigning any reason
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Section 263 Jurisdiction cannot be invoked on mere abrupt finding
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Section 263- Power of CIT to revise an assessment order being erroneous & prejudicial to interest of Revenue
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Understanding of revisionary powers of PCIT- Section 263
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Corpus donation cannot be treated as part of Income & Expenditure
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Alleged freebees to Doctors: CIT cannot assume jurisdiction on mere presumptions
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No revision on mere suspicion of likely escapement of income
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No revision in case investments of assessee trust complying with section 11(5) & section 13(1)(d)
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PCIT cannot invoke revisional jurisdiction on issue, which AO could not examine in reassessment proceedings
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CIT cannot expand limited scrutiny by section 263 Order
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Section 263 Revisional Jurisdiction not permitted to traverse beyond jurisdiction vested with AO
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PCIT cannot form another view on same issue in which AO already satisfied himself & passed order
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Appeal Against Revisionary Section 263 should be Filed Before Tribunal: ITAT Mumbai
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