#section 263
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1,655 articlesIncome Tax
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Revisionary power u/s. 263 rightly invoked as AO failed to conduct proper enquiry during original assessment
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Order u/s. 263 passed on issues not covered in show cause notice untenable: ITAT Delhi
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Disallowance u/s. 14A of Income Tax Act cannot exceed exempt income: ITAT Ahmedabad
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Limitation period u/s. 263 would be from date of original assessment order as reassessment order is distinct
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Section 263 Revision Justified Due to AO’s Inadequate Inquiry: ITAT Ahmedabad
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Section 263 Jurisdiction Not Upheld as Assessment Order Issued to Non-Existing Assessee: ITAT Mumbai
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Section 263 Invocation Unjustified if No Evidence of Erroneous Order
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Interest Earned by Cottage society Attributable to Business: Section 80P(2)(a)(ii) deduction Allowed
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Notice initiating fresh assessment set aside as issued beyond prescribed time limit: Delhi HC
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Revision proceedings u/s. 263 cannot be invoked without giving reasons for setting aside assessment order
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DDT cannot be demanded from recipient of interest income: Delhi HC
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ITAT held revision u/s 263 could not address issues beyond limited scrutiny under CASS
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MAT Credit Dispute: Section 263 notice not maintainable if exercise done by AO was not erroneous
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