#section 263
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1,655 articlesIncome Tax
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A.O. is not only an adjudicator but also an investigator
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Validity of order u/s 263 on a issue on a issue on which CIT (A) has already decided in favour of Assessee
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Order of ITO cannot be branded as erroneous by CIT simply because order was not elaborate
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Jurisdiction u/s 263 can be excercised if AO fails to inquire in respect of payments liable to TDS
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No Question of Law on Exercise of Revisionary power by CIT after recording cogent reasons if ITAT upheld the same
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S. 263 Revisionary power cannot be exercised on a debatable issue
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S. 263 Revision order based on grounds not shown in show cause notice is not valid
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S. 263 CIT can revise Assessment Order to make Disallowance U/s. 14A if AO fails to do so
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Assessment order allowing deduction without examining the same is erroneous
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CIT review u/s. 263 not justified If AO exercises due diligence in accepting assessee’s claim
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Applicability of provisions of sec 263 to a block assessment order passed after obtaining approval u/s. 158BG
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Time-limit to exercise revisionary power to be computed from original assessment date as concerned issue was never remanded
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Revisionary power u/s. 263 cannot be excersied for inadequate Enquiry on a particular matter
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