#section 263
Log in to FollowEvery article filed under the “section 263” tag — analysis, news and updates.
1,655 articlesIncome Tax
Income Tax
Section 263 order passed without DIN is invalid & deemed to never been issued
Income Tax
Income Tax
Section 263 cannot be invoked for non-verification in year of transfer of utilization of amount deposited in Capital Gain Account
Income Tax
Income Tax
Adoption of one possible course doesn’t make order erroneous and revision thereon not permissible
Income Tax
Income Tax
Revisional Jurisdiction cannot be invoked merely for mismatch of truck number
Income Tax
Income Tax
Revisional power unjustified as detailed inquiry conducted by AO
Income Tax
Income Tax
Revisional order u/s 263 not invocable if AO duly applied his mind
Income Tax
Income Tax
ITATs can allow ground which was not taken before CIT(A) & Assessing Officer
Income Tax
Income Tax
PCIT cannot invoke revisionary jurisdiction if AO conducted proper enquiry
Income Tax
Income Tax
Orders cannot be set aside on mere whims & fancies of Revisionary Authority
Income Tax
Income Tax
Different opinion, not gives jurisdiction to exercise revisional power u/s 263
Income Tax
Income Tax
Matter which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings
Income Tax
Income Tax
PCIT not entitled to go beyond reasons related to limited scrutiny
Income Tax
Income Tax
Revisionary power u/s 263 invocable as old tax rates applied instead of amended rates
Income Tax
Income Tax
