#section 263
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Section 263 cannot be invoked unless CIT himself made relevant enquiries and determines order to be erroneous
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CIT cannot exercise Revisionary power u/s 263 merely because he has different opinion on the matter
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Exercise of revisional jurisdiction u/s 263 for adjustment of FBT in book profit
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Section 263 Inadequate inquiry by AO, cannot be considered as lack of inquiry
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CIT can initiate suo moto proceedings U/s. 263 where AO takes a wrong decision
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CIT may consider an order of AO erroneous if it is a stereo typed order
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Revision u/s 263 for denying Deduction u/s 80-IA is Invalid if both conditions not satisfied
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CIT can revise assessment order u/s 263 if AO did not make any proper inquiry
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Section 263: Revisional order becomes legally fragile on failure to provide opportunity of hearing to assessee
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CIT cannot treat AO’s order as erroneous and prejudicial to interest of revenue without conducting an enquiry and recording a finding
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Order of AO not become erroneous merely because PCIT feels that further inquiry should have been made
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Writ Petition not Maintainable against a Show-Cause Notice: HC
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CIT cannot invoke Jurisdiction U/s. 263 if matter already been heard by CIT (A)
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