#section 263
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1,655 articlesIncome Tax
Income Tax
Revision u/s. 263 justified due to lack of inquiry and total non-application of mind by AO
Income Tax
Income Tax
LTCG on Penny Stocks: Report Not Before AO Can’t Make Order Prejudicial to Revenue
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Income Tax Rule 2BBB Applies Prospectively from AY 2015-16: ITAT Ahmedabad
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Section 263 Not Invocable if Assessment is Erroneous but Not Prejudicial to Revenue Interests
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Revision u/s. 263 quashed as AO duly assessed NIL income due to proper application of funds
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Revisionary jurisdiction u/s. 263 not invocable when AO took legally plausible view: ITAT Ahmedabad
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Issuance of notice to dead person unjustified since entire estate taken over by official assignee: Madras HC
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AO not permitted to take different stand on same issue over different years: ITAT Chennai
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Action of AO based on High Court decision not erroneous hence jurisdiction u/s. 263 unjustified
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Addition u/s. 2(22)(e) deleted as advance was recorded as journal entry and no sum was received
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Section 263 Revision quashed as AO duly examined relevant expense during assessment
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Revision u/s. 263 justified as AO allowed deduction u/s. 80P(2)(a)(v) without adequate inquiry
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Income Tax
Revisionary jurisdiction not sustained as AO took plausible and legally valid view: ITAT Ahmedabad
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