#section 263
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1,655 articlesIncome Tax
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Lack of specific discussion on issue in assessment order not means lack of enquiries
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Order passed after due application of mind cannot be subjected to section 263 proceeding
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Revision u/s 263 unsustainable for mere difference of view
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Revision power u/s 263 cannot be invoked if enquiry conducted by AO
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Section 263 cannot be invoked to correct section under which penalty is leviable
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Order passed u/s 263 invalid in absence of DIN
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Income Tax exemption claim allowed without examination – Section 263 revision order valid
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interest income earned by co-op society from co-op banks qualifies for deduction u/s 80(P)(2)(d)
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Section 263 not invocable if assessment order is not erroneous or prejudicial to interests of revenue
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Section 263 revision not valid for duly explained cash payment exceeding threshold limit to AO with documents
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Revision proceedings cannot be sustained if assessee opted to settle dispute under DTVSV Scheme
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PCIT cannot substitute his view with view of AO & direct AO to make assessment in a particular manner
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Invocation of power u/s 263 unjustified as order neither erroneous nor prejudicial to interest of revenue
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