#section 263
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1,655 articlesIncome Tax
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Stock-in-trade transfers in the year in which sale deed gets executed
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Order dropping penalty proceedings u/s 271(1)(c) – Revision u/s 263 – A Case Study
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Revisional order U/s 263 sustained in case of Anil Kapoor‘s Production Company
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Fresh additions cannot be made in assessment due to revisional order u/s 263
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Once basis of addition is not sustainable than direction for further enquiry U/s. 263 not sustainable
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Notice for Revision U/s. 263: Limitation period to begin from date of assessment or date of re-assessment?
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CIT cannot pass a revision order unless assessee is given opportunity of being heard
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Ao verified loan based on CASS parameter: CIT(A) cannot invoke jurisdiction u/s 263
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Section 263 order without considering reply of Assessee is invalid
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MTM loss is an actual and ascertained liability
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S.263 CIT cannot treat Loss as speculative which was treated as business by AO with due application of mind
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Revision U/s. 263 cannot be done if AO has taken Plausible view resulting in revenue loss
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S. 263 CIT must show that view taken by AO is wholly unsustainable in law
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