#section 263
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CIT cannot revise assessment for issues already examined by AO
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S. 263 not justified due to multiple view on applicability of TDS
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CIT cannot fault an assessment order without his own inquiry
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Exercise of S. 263 on expenses claim withdrawn by Assessee valid: SC
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S. 263 Revision for starting fishing & roving enquiries not valid
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Stay Granted in 263 case revised on ground other than in SCN
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Revision cannot be done on Mere different conclusion of CIT
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Sec. 263-Revision valid where no enquiry/verification of provisions
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Revision based on wrong premise of CIT not sustainable
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No Reopening of Assessment to be made on Audit Objections: Committee Recommends
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Section 263 – Revision valid where AO has not made any enquiry about quantification of losses claimed
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AO not permitted to make additions beyond revision order issued u/s 263: ITAT
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Plausible view by AO being not an erroneous view, revision u/s 263 not sustainable
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