#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Granting one day time to furnish reply against notice issued unjustified
Income Tax
Income Tax
ITAT Allows PCIT to Exercise Revisionary Power Due to AO’s Oversight on Scrap Sales
Income Tax
Income Tax
Compensation paid for Contractual Non-Fulfilment allowable
Income Tax
Income Tax
Assessment cannot be deemed as erroneous merely for difference between guideline value & sale consideration
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified if no proper inquiry by AO
Income Tax
Income Tax
Cash Credit Addition Deletion by CIT(A) without Verification is Unjustified
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified as AO passed order without necessary enquiry
Income Tax
Income Tax
PCIT cannot direct AO to initiate penalty proceedings u/s 271(1)(c)
Income Tax
Income Tax
Levy of penalty u/s 271D without any assessment proceedings is invalid
Income Tax
Income Tax
Sale of Land: Not Business Income Without Trade Indicators – ITAT Ahmedabad
Income Tax
Income Tax
Section 263 Order Unsustainable: PCIT’s Action on Inflated Stock Statement Lacks Inquiry
Income Tax
Income Tax
Passing of revisionary order u/s 263 without issuance of notice on subject matter is unjustified
Income Tax
Income Tax
CIT rightly Invoked Section 263 for Oversight in examining Composite Property Agreement
Income Tax
Income Tax
