#section 263
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1,655 articlesIncome Tax
Income Tax
If appeal is pending before CIT (A), exercise of section 263 jurisdiction by PCIT would be barred
Income Tax
Income Tax
Partners not liable to pay tax on remuneration on which tax already paid by firm
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Income Tax
Section 263 order cannot be passed on issue already examined in assessment
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CBDT guidelines should be followed while assessing cash deposit during demonetization
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Initiation of proceedings u/s 263 justified as AO completed assessment without proper enquiry
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Exercising of revisional jurisdiction in a mechanical & cavalier manner is unsustainable
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Section 263 Revisional order not valid if passed without pointing out any inaccuracy in claim of assessee
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Invocation of section 263 justifiable as AO failed to reconcile claim of LTCG exemption
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Non-dealing with alternative claim cannot be reason for revisionary jurisdiction u/s 263
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Section 263 order without appreciating facts in true perspective is not sustainable
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Section 263 Order unsustainable as AO allowed claim after due application of mind
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Income Tax
Ao allowed interest on Loan on wrong assumption of facts: Exercise of section 263 Jurisdiction Valid
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AO cannot scrutinise Income Tax return without issuing section 143(2) notice
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