#section 263
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Assessment Under Section 44AD Instead of 44ADA: HC Upholds Section 263 Revision
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Passing of revisionary order u/s. 263 without giving adequate opportunity of being heard unsustainable: ITAT Ahmedabad
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Written request to existing AO needs to be made for migrating PAN to new AO due to address change: Patna HC
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Revision u/s. 263 set aside as order of AO not found to be erroneous and prejudicial to interest of revenue: ITAT Ahmedabad
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NIIT Foundation conducting systematic and formal instruction, schooling or training qualifies as education activities u/s 2(15)
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Assessee Not Penalized for CA’s Fault; 1430 Appeal Delay Condoned
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Once Revision Order is Final, No Further Orders Can Be Passed: Meghalaya HC
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Section 263 revisional order without issuing SCN is void ab initio
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Reassessment cannot be based solely on reevaluating existing facts without new substantive material
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Finalized Assessment Cannot Be Reopened for Property Deed Re-registration
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Gujarat HC on allowability of expenses incurred for clearing mortgage debts
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Simply having a different opinion from AO not justify invocation of Section 263
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Mere inadequate enquiry alone not justify Commissioner’s revisional jurisdiction
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