#section 263
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1,655 articlesIncome Tax
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Invocation of section 263 unjustified as order not prejudicial to revenue
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Revisionary Powers under Section 263: Error Must Be Factual or Legal
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Section 80IC deduction cannot be disallowed arbitrarily in subsequent years
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Matter already considered and decided by CIT(A) cannot be re-considered in revision proceeding
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ITAT Upholds invocation of Section 263 for demonetized Cash Deposit & Acceptance
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Section 263 Not Invocable as Plausible View on Service Tax Return & ITR Difference taken by AO
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PCIT cannot exercise revisionary jurisdiction under section 263 on material not confronted to assessee
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Acceptance of Project Completion Method followed by Assessee consistently by AO not erroneous
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PCIT cannot Initiate Revision Proceedings after disposal of appeal by CIT(A)
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Difference in closing stock emanating from preceding years cannot be attributed to year under consideration.
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Justified Invocation of Section 263: No Enquiry or Verification
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Taxation of commission Receivable in the Accrual Year
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Invalid Assumption of Jurisdiction by AO: CIT Cannot Revise Assessment Order
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