#section 263
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1,655 articlesIncome Tax
Income Tax
Addition u/s. 68 merely based on SMS or WhatsApp messages without corroborative evidence unsustained
Income Tax
Income Tax
Demanding tax on interest awarded under Land Acquisition Act by invoking jurisdiction u/s 263 unsustainable
Income Tax
Income Tax
Deeming provisions u/s 69 r/w section 115BBE doesn’t apply to income surrendered as account receivable
Income Tax
Income Tax
Sec. 263 revision to cancel non existing original assessment order is not tenable
Income Tax
Income Tax
Section 263 proceeding initiated without inquiry – CIT(E) failed to consider capital expenditure
Income Tax
Income Tax
Revisional Jurisdiction not Invokable If AO took one of Possible Views
Income Tax
Income Tax
Section 263 cannot be invoked on issue on which AO passed order after considering detailed reply of Assessee
Income Tax
Income Tax
Revision jurisdiction u/s 263 on mere conjectures, suspicions & surmises not permissible
Income Tax
Income Tax
Invocation of revision jurisdiction u/s 263 ignoring order passed u/s 153A unjustified
Income Tax
Income Tax
Revisional power u/s 263 of Income Tax Act not exercisable in case of inadequate enquiry
Income Tax
Income Tax
SC order on jurisdiction of Commissioner under section 263 proceedings
Income Tax
Income Tax
SC affirms principles governing CIT’s revisionary powers; Quashes Bombay HC ruling as erroneous
Income Tax
Income Tax
Inadequacy of enquiry doesn’t give jurisdiction to CIT to invoke provisions of section 263
Income Tax
Income Tax
