#section 263
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1,655 articlesIncome Tax
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PCIT cannot enlarge scope of limited scrutiny by invoking Section 263
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Revision of Reassessment Order Not Valid if no additions were made based on reasons for reopening
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Excess stock found during survey is undeclared business income and not unexplained investment: ITAT Chandigarh
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Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
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ITAT Delhi allows Section 80IA deduction following rule of Consistency
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Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
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AOs failed to complete Assessment within time limit: Deposited Amounts cannot be retained
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Assessment Order Deemed Time-Barred: Lack of Evidence for Timely Issuance, Rules Tribunal
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Invocation of deeming provisions of section 69 unjustified as nature and source of undisclosed income explained: ITAT Chandigarh
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Assessing Remedies: A Comparative Analysis of Appeals and Revisions for Taxpayers Under Income Tax Act, 1961
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Revisional jurisdiction u/s 263 rightly invoked as order passed without satisfying mandatory provisions of section 92CA: ITAT Mumbai
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Section 80P(2)(d) Deduction Eligible on Interest on Deposits with Co-Op Society
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Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC
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