#section 263
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Section 263 Revision Quashed as AO Order Not Erroneous or Prejudicial: ITAT Pune
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Sec 263 Invalid Where PCIT Didn’t Challenge Sec 153D Approval in 153C Case
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Section 54F Deduction Allowed as Multiple Flats Treated as Single Residential Unit: ITAT Mumbai
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Section 54 Exemption Allowed for Multiple Properties as Pre-2015 Law Permitted It: ITAT Delhi
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Revision Under Section 263 Validity Questioned Due to Incomplete Inquiry before Calcutta HC
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ITAT Raipur Upholds Section 263 Revision Due to AO’s Failure to Examine Diesel Shortage Claim
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ITAT Mumbai Quashed Section 263 Revision as Reassessment Notice Lacked Proper Sanction
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Penalty U/s 271(1)(c) Not Sustainable on Deemed Addition U/s 56(2)(vii)(b) – ITAT Chennai
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Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
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PCIT Can Invoke Revision U/s 263 Based on Subsequent SC Decision; DRP-Based Assessment Also Revisable
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Adv. Mukul Rohatgi Case: Section 263 Revision Invalid as AO Had Conducted Proper Inquiry
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Revision Under Section 263 Invalid Because AO’s Order Was Not Prejudicial to Revenue
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ITAT Sets Aside ₹169.75 Cr Addition Because Parallel Proceedings Arose After Reassessment Was Set Aside
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