#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Revision proceeding u/s. 263 quashed as AO has taken plausible view
Income Tax
Income Tax
Invalid 143(2) Notice Makes Assessment Non-Est: ITAT Quashes Entire Assessment
Income Tax
Income Tax
Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation
Income Tax
Income Tax
Vivad Se Vishwas Misapplication Corrected in 1592-Day U/s 263 Appeals
Income Tax
Income Tax
Section 148 Assessment Set Aside Over Jurisdiction & DIN Defects
Income Tax
Income Tax
Reopening Based Only on Change of Opinion Is Not Permissible: ITAT Chennai
Income Tax
Income Tax
Section 153 Overrides Section 144C – Time-Barred Order Quashed
Income Tax
Income Tax
Section 263 Checkmated – ITAT Says PCIT Cannot Reopen Issues Already Before CIT(A)
Income Tax
Income Tax
ITAT Rejects Revision Since Issue Was Debatable and AO’s View Was Plausible
Income Tax
Income Tax
ITAT Pune: ₹1.62 Cr u/s 68 Deleted — No “Source of Source” Needed Pre-01.04.2023
Income Tax
Income Tax
Section 148 Notice Without Jurisdiction Renders 263 Unsustainable
Income Tax
Income Tax
CIT(A) Cannot Hide Behind PCIT’s 263 Order – Independent Application of Mind Mandatory
Income Tax
Income Tax
Banks Can Compute 36(1)(viia) on Total Income Including Capital Gains: ITAT Ahmedabad
Income Tax
Income Tax
