#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
PCIT cannot substitute his view in exercise of revisional jurisdiction u/s. 263
Income Tax
Income Tax
Delay of 988 days cannot be condoned on the basis of vague reason
Income Tax
Income Tax
Revisionary action u/s 263 on mere change of opinion is unsustainable
Income Tax
Income Tax
Fresh assessment order in pursuance of order u/s 254, 263 or 264 should be made within 9 months
Income Tax
Income Tax
Manual order without containing DIN is invalid & deemed as if never been issued
Income Tax
Income Tax
Non-discussion of issue in assessment order doesn’t make it erroneous & prejudicial to interest of revenue
Income Tax
Income Tax
Invocation of revisional jurisdiction u/s 263 on mere conjectures, suspicions and surmises, is impermissible
Income Tax
Income Tax
ITAT quashes section 263 revision order passed on a deceased assessee
Income Tax
Income Tax
Section 263 notice issued to a person after his death is invalid
Income Tax
Income Tax
Initiation of revisionary proceeding u/s 263 on fishing and roving enquiry is unjustified
Income Tax
Income Tax
Section 263 invocable as non-verification of trade discount vis-à-vis TDS makes assessment order erroneous
Income Tax
Income Tax
Revisionary power u/s 263 not invocable as facts already examined by AO
Income Tax
Income Tax
Revision u/s 263 without satisfying twin conditions is unsustainable
Income Tax
Income Tax
