#section 263
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Section 269ST apply to undisclosed income declared during survey proceedings
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Revision u/s 263 justified as AO grossly failed to verify nature and source of transaction
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Revision u/s 263 for non-invocation of section 115BBE on addition u/s 68 towards unexplained sundry creditors justified
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ITAT quahes Revision Order u/s 263 for Re-examining Large Cash Deposits in Bank
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Reopening of assessment without tangible material is invalid
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No Recording of Service of Notice: ITAT Sets Aside Revision Order
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Delay in filing of an appeal not condoned as ignorance of law not sufficient cause
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Invocation of provisions of section 263 without satisfying twin condition is unsustainable
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Existence of business exigency needs to be proved for payments in cash to avoid addition u/s 40A(3)
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Surrendered Income of Doctor is Professional Income unless there is clear contrary Evidence
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Revisionary power u/s 263 rightly invoked as order erroneous and prejudicial to interest of revenue
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Disallowance u/s 14A in absence of exempt income unsustainable
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ITAT Quashes Revision Order: Auditor’s Mistake in Tax Audit Report
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