#section 263
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PCIT Can’t Initiate Revision Based on document not forming part of Assessment
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Section 154 Notice can be challenged under Article 226 of Constitution of India
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Revisional jurisdiction u/s 263 not invocable as order neither erroneous nor prejudicial to interest of revenue
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No condonation for wrong legal advice ground taken by commercial entity: ITAT
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Delhi HC: Exclusion of OTL Comparable – ITAT to Decide
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Initiation of revisionary proceedings u/s 263 on aspects outside the scope of limited scrutiny untenable
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Revisionary order passed u/s 263 without granting an opportunity of being heard is unsustainable
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Revision u/s 263 without recording a finding regarding escapement of income is unsustainable
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Revisionary proceedings not illegal when assessee remained non-compliant in explaining his case
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Unjustified Invocation of Revisionary Power of Section 263 When AO’s Conclusion Is Reasonable
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Keyman Insurance Policy : AO Taken possible view- PCIT not justified in initiating revision proceedings
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Deduction u/s 54F not eligible as flats not hold for minimum period of 3 years
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Section 56(2)(vii)(b) Not Applicable to Companies before 01.04.2017
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