#section 263
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1,655 articlesIncome Tax
Income Tax
Initiation of revision proceedings u/s. 263 unsustainable as matter already pending before CIT(A)
Income Tax
Income Tax
PCIT’s Revision Invalid if It Targets Issues Beyond Scrutiny Selection Scope: ITAT Kolkata
Income Tax
Income Tax
Revision u/s. 263 based on audit objections justified as no verification done by AO
Income Tax
Income Tax
No taxability on Lease Premiums and Rent collected as custodian of State Government
Income Tax
Income Tax
Clarification on Court Stay and Time Limits under Income Tax
Income Tax
Income Tax
Limitation for Section 263 Starts from Original Assessment Date if issues under review not pertain to reassessment
Income Tax
Income Tax
Section 263 notice is invalid if the original order ceases to exist: ITAT Jaipur
Income Tax
Income Tax
Twin conditions are fulfilled: ITAT upheld jurisdiction u/s 263
Income Tax
Income Tax
No revision u/s 263 if AO’s view on the issue was a plausible view
Income Tax
Income Tax
Revision u/s. 263 justified as AO accepted claim without adequate enquiry: Kerala HC
Income Tax
Income Tax
Lack of Query & Answer in Assessment Order Not Grounds for Revision if AO Satisfied
Income Tax
Income Tax
Section 263: Lack of Detailed Reasoning Not Equal to Non-Application of Mind
Income Tax
Income Tax
Order of PCIT passed without considering contentions of assessee is liable to be quashed
Income Tax
Income Tax
