#section 263
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Revisionary Powers under Sections 263 & 264 of Income Tax Act, 1961
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Revision proceedings u/s. 263 set aside as AO already made proper enquiry and examination
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Consequential Section 143(3) r.w.s. 263 Assessment Invalid Once 263 Quashed: ITAT Mumbai
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PCIT Cannot Rush u/s 263 Without Giving Assessee Adequate Opportunity
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Section 263 Partly Quashed: CSR & STCL Allowed, Section 14A Upheld
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ITAT Ahmedabad: PCIT’s 263 Revision on 14A Quashed – No Automatic Disallowance
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AO’s Plausible View Cannot Be Replaced by PCIT’s Suspicion – ITAT Quashes Revision
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Distinction Between Lack & Inadequate Enquiry Reaffirmed: 263 Order Set Aside
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ITAT Upholds Section 263 Revision as AO not verified 99% Subcontracting Expenses
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When AO Verifies Agricultural Income, PCIT Cannot Revise: ITAT Chandigarh
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ITAT Surat: 263 Orders Passed Just to ‘Keep Issue Alive’ Set Aside for Fresh Adjudication
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ITAT Quashes 263 Order: PCIT Cannot Fish for Enquiries in Faceless Assessment
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Revision Invalid Where New Issues Added Beyond 263 Notice: ITAT Mumbai
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