#section 263
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1,655 articlesIncome Tax
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Excess Stock cannot be treated as Treated as unexplained investment without Evidence of Unexplained Sources
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No Fresh U/s 143(2) Needed After Section 263 – ITAT Reverses CIT(A) Revives Assessment
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Reassessment Quashed as Notice Beyond 3 Years Approved by Wrong Authority
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Section 263 Revision Invalid as PCIT Acted Without Independent Application of Mind
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Section 54F Relief Allowed in Reassessment: ITAT Treats JDA Flats as Investment
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Section 263 Revision Quashed Due to Pending Appeal on Same Issue Before CIT(A)
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Reassessment Notice Quashed Due to Extinguishment of Tax Liabilities Under Approved Resolution Plan
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Section 263 Invalid as AO Conducted Inquiry on CSR Deduction Claim
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Section 263 Cannot Override DRP: ITAT Mumbai Quashes Revision
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Missed DRP timeline kills TP addition; ₹288 Cr share capital upheld
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Section 263 Invalid as Presumptive Section 44AD Taxation Requires No Books
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Revision Under Section 263 Invalid as AO Conducted Adequate Inquiry: ITAT Mumbai
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Mere Receipt of Salary in India Does Not Make It Taxable for Non-Resident: ITAT Mumbai
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