#section 263
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Mere error would not confer jurisdiction to exercise revisional power U/s. 263
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S. 263 CIT cannot set aside Assessment order passed after proper examination, inquiry & verification
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Section 263 can be invoked for late deduction and deposit of TDS
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Section 2(15) Hostel accommodation provided to various invitees could be considered as commercial activity?
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Orders u/s 263 could be passed only after taking into consideration explanation offered by the Assessee
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Other View taken by Assessing Officer with application of mind even if prejudicial to interests of Revenue does not allow CIT to initiate proceedings u/s 263
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Section 263 Revision of orders prejudicial to revenue – Amendment wef 01.06.2015
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Section 263 could be invoked if both the ingredients are satisfied
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S. 263 Only precondition for revising order of AO is that order of AO should be erroneous
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Once an assessment is re-opened by virtue of order passed by CIT U/s. 263, the initial order of assessment ceases to be operative
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Sec. 263 Order which are erroneous and prejudicial to interests of revenue
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A mere non discussion or non mention in assessment order would not justify sec 263
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S. 263 Non application of mind cannot be said Merely because AO has not dealt with an issue in Assessment Order
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