#section 263
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1,655 articlesIncome Tax
Income Tax
Issuance of notice mandatory before an adverse conclusion arrived in assessment order: Madras HC
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Income Tax
Condonation of 2564-Day Delay Allowed as No Undue Benefit from Not Appealing Assessment Order
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Disagreement over AO’s plausible view does not justify revisionary action
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Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
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Penalty u/s. 271(1)(c)/ 271AAB imposable even on voluntary disclosure of income: ITAT Pune
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Revenue appeal dismissed in absence of any substantial question of law: Allahabad HC
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Revenue appeal dismissed as opportunity to counter allegation not afforded: Delhi HC
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Income Tax Appeal u/s 260A Dismissed for Lack of Perversity in Tribunal’s Finding: Allahabad HC
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Additional depreciation u/s. 32(1)(iia) admissible on process of compression of natural gas: ITAT Ahmedabad
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Bogus purchase treatment in a year doesn’t make it bogus in all years: ITAT Kolkata
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PCIT expressing different view by invoking section 263 not justified: ITAT Ahmedabad
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Mere Disagreement Doesn’t Justify invocation of Section 263 Revision Power: Madras HC
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Income Tax
Consequential order passed beyond terms of remand by Commissioner u/s. 263 not justified
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Income Tax
