#section 263
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1,655 articlesIncome Tax
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CIT can consider all aspects which were subject matter of AO’s order, if in his opinion, they are erroneous
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ITO cannot initiate proceedings under Section 263
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S. 263 Non initiation of penalty proceedings during assessment renders it erroneous
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ITAT Slams CIT(A) for violation of Judicial Discipline by taking contradictory view on issue already confirmed on merit by it
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Computation of interest U/s. 234B when Assessment order was subjected to revision U/s. 263
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Section 263 order invalid if it covers Matter not part of Limited Scrutiny
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No Respite to Himachal CM Virbhadra Singh from HC in Income Tax Case
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Before Passing an Order U/s. 263 Principal CIT or CIT has to do their Own Enquiry
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Surplus left after claiming deduction U/s. 54F can be set off against LTCG in succeeding year
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Section 263 Revision Order passed without issuing notice is void ab-initio
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Every loss of revenue due to AO order cannot be treated as prejudicial to revenue interest
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Revision U/s. 263 justified for Erroneous & prejudicial Assessment without proper inquiry
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S. 263 Inadequate enquiry cannot be termed as lack of enquiry
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