#section 263
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Sec. 263 Revision Quashed – AO’s Detailed Enquiry on Model House & Business Expenses; Change of Opinion Invalid: ITAT Bangalore
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ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
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ITAT Pune Quashes Sec 263 – 80P Deduction on Co-op Bank Interest Allowed
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Reassessment Solely on Audit Objection Invalid; Rule of Law Overrides Revenue Considerations: Delhi HC
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Sec 263 Revision Quashed as PCIT Failed to Conduct Independent Enquiry: ITAT Amritsar
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Sec 263 Quashed; AO Probed Renuka Mata Society Credits; No Revision on Suspicion: ITAT Ahmedabad
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Sec 147 Reopening After 4 Years Invalid; Audit Objection Not Tangible; Bad Debt MAT Issue Fails: ITAT Mumbai
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Sec 263 Quashed; AO Examined 10AA & R&D; Audit Objection Based Revision Invalid: ITAT Mumbai
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ITAT Raipur Deletes Sec 69A Addition; Joint A/c Cash Not Taxable in Wife’s Hands if Husband Owns It
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ITAT Rajkot Upholds Sec 263; Failure to Verify Share Capital Source of Source Makes Order Erroneous
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ITAT Chandigarh Quashes Sec 263; Interest on Enhanced Compensation Debatable; AO Took Possible View
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Sec 263 Upheld; Lack of AO Enquiry on Stock Anomaly Made Reassessment Erroneous: ITAT Raipur
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ITAT Delhi Quashes Sec 263; Mere Suspicion or Alleged Inadequate Enquiry Insufficient
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