#section 263
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S. 263 Only Can to hold further enquiries in case of inadequate enquiry by AO
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Invocation of Section 263 on mere DCIT Suggestion invalid
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Section 263 – Revision merely on DCIT suggestion & without independent judgment, not valid in law
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CIT must establish that order is erroneous before remanding matter to AO u/s 263
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Reopening u/s 263 justified in case AO ignored the fact that assessee shown business income while he cease to be in business by letting out his entire factory premises
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CIT cannot invoke section 263 if there is no lack of inquiry by AO
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CIT being a revisional authority not permitted to step into shoes of Assessing officer
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Revision u/s 263 permitted for rectification of mistake apparent from records
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Revision u/s 263 not allowed on matters which already enquired and replied in original assessment
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CIT cannot revoke section 263 when AO adopts one view out of two possible views : HC
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sec 263 can be invoked If assessment has been done without examinations/inquiry
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View taken on the basis of law prevailing on the date of order cannot be termed as erroneous
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Issue of Share at Premium- Modus Operandi of Conversion of Black Money into White
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