#section 263
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1,655 articlesIncome Tax
Income Tax
Revision order passed u/s. 263 unacceptable as based on reassessment order which itself is unsustainable: ITAT Delhi
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Assessment in the name of non-existing entity is null & void ab-initio: ITAT Kolkata
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Addition u/s 69 unjustified as explanation for source of fund rejected without sufficient reasoning: ITAT Bangalore
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Section 263 proceeding based on mere audit objections without independent assessment invalid
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Revisional jurisdiction u/s 263 unjustified without any error or infirmity in assessment order: ITAT Delhi
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PCIT revision order unwarranted when appellant not claimed section 80P(2)(d) deduction
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Mere inadequate inquiry by AO doesn’t justify revision under Section 263
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Amazon India’s Post-Sales Costs Not AMP Expenditure
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Income Tax Assessing Authority Can Issue Multiple Notices: Kerala HC
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CIT’s Section 263 Jurisdiction on AO’s Failure to Initiate Penalty justified
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PCIT’s exercise of Section 263 jurisdiction while issue is pending before CIT(A) is invalid
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Delhi ITAT on Section 54F Deduction & Section 263 Revisional Powers
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No Further Inquiry in ‘Limited Scrutiny’ Cases Beyond Scope Under Section 263: ITAT Surat
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