#section 263
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1,655 articlesIncome Tax
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Share Valuation Already Verified- Once AO Examines Accepts, 263 Cannot Reopen
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ITAT Allows Withdrawal of Revenue Appeal Due to Tax Effect Below CBDT Prescribed Limit
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ITAT Quashes PCIT Revision; Cancelled Land Deal Generates No Taxable Income
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Purpose Test Wins Again: ITAT Treats ₹22.6 Cr Sales Tax Incentive as Capital
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AO’s Reasoned Assessment Cannot Be Overridden by PCIT Without Error
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Mere differences in opinion between ITO & PCIT cannot justify revision: Delhi HC
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No Enquiry? No! AO Did His Job – ITAT Quashes 263 for Mere ‘Inadequate Enquiry’ Allegation
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Addition by AO u/s. 143(3) r.w.s. 263 doesn’t survive as order passed u/s. 263 quashed
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Section 50C/56 10% Property Valuation Tolerance Applies Retrospectively: ITAT Agra
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Jurisdictional Defect: ITAT Voids 263 Order Against Dead Person, Upholds Mandatory Legal Heir Substitution
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ITAT Ahmedabad quashes 263 revision – AO had made detailed enquiry into penny stock LTCG claim
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Order passed u/s. 263 without considering submissions is non-speaking order
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PCIT Rightly Invoked : AO Ignored Mandatory DSIR Form 3CL for R&D Deduction
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