#section 263
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Section 263 Invalid Where AO Adopted Plausible Section 80P View
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ITAT Mumbai Quashed Section 263 as Issue Involved Only Inadequate Enquiry
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Section 263 Order Set Aside Where Underlying Section 153C Assessment Itself Is Time-Barred
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Section 68 Addition Quashed Where Purchases and Stock Were Not Disputed
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ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
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ITAT Surat Quashes Section 263 Revision on Bogus Purchase Issue as PCIT Lacks Jurisdiction During Pending CIT Appeal
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Change of Opinion Barred: Section 263 Invalid After Comprehensive AO Enquiry
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PCIT-263 Upheld for Inadequate Inquiry in Search Assessment: ITAT Mumbai
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Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata
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Section 263 Invoked for TDS Default on Freight: ITAT Patna Upholds Revisionary Order
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DRP assessment quashed as time-barred – Section 153 overrides Section 144C timelines
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ITAT Pune Quashes Section 263 Revision; Upholds 80P Deduction on Bank Interest
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Assessment Set Aside for Non-Consideration of Mandatory Penalty Provisions
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