#section 263
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Revisionary Proceedings U/S 263 Justified as AO not verified Unsecured Loan: ITAT Mumbai
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Delhi HC allows Difference in Purchase & Sale Price of Stock Appreciation Rights as Revenue Loss
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Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
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Section 263 Revision Untenable Without Proving Assessment Order’s Error & Revenue Prejudice
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Revision u/s. 263 beyond specific reasons recorded for reopening unjustified: ITAT Ahmedabad
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Tribunal not empowered to recall or review its own order: ITAT Hyderabad
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Invocation of section 263 for delayed payment of employees’ contribution to PF/ESIC sustained: ITAT Ahmedabad
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Actual written off of bad and doubtful debts not hit by clause (i) of explanation to section 115JB
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IT Order Without Personal Hearing Violate Natural Justice & is invalid: Madras HC
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Section 263 Cannot be invoked for Section 115BBE Tax Calculation Error
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Passing of fresh assessment order beyond time prescribed u/s. 153(3) cannot be sustained: Delhi HC
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No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad
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PCIT’s Revision Jurisdiction Time-Barred: Two-Year Limit Starts from Original Assessment, Not Reassessment
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