#section 263
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1,655 articlesIncome Tax
Income Tax
Revisionary proceedings initiated in the name of non-existent entity is invalid
Income Tax
Income Tax
No revision u/s 263 on account of income received from Fly Ash and Cenosphere
Income Tax
Income Tax
Hyper-technical view cannot be the basis to assume revisionary jurisdiction
Income Tax
Income Tax
Kerala HC upholds Revision Proceedings to correct wrong Rate of Income Tax
Income Tax
Income Tax
Revisionary power u/s 263 cannot be invoked in case of ‘inadequate enquiry’
Income Tax
Income Tax
Limited Scrutiny not converted into complete scrutiny – ITAT dismisses Appeal
Income Tax
Income Tax
Reassessment merely because AO didn’t carried independent enquiries of confirmation from creditors unsustainable
Income Tax
Income Tax
Notice issued u/s 263 without DIN makes entire revisionary proceeding invalid
Income Tax
Income Tax
Levy of interest u/s. 115P for short payment of DDT not being part of order u/s. 143(3) cannot be revised u/s. 263
Income Tax
Income Tax
Estimating rental value of unsold flats and notionally computing annual letting value unjustified
Income Tax
Income Tax
Initiation of revisionary proceedings based on proposal by AO for making revision lacks jurisdiction
Income Tax
Income Tax
Disallowance of expense owing to suspension of business unsustainable in absence of closure of business
Income Tax
Income Tax
Orders passed beyond period of limitation prescribed u/s 153 (2A) was quashed
Income Tax
Income Tax
