#section 263
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Section 263 revision order valid if AO not examined the issue at all
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Revisional Order not valid if no finding by PCIT that order of AO is erroneous or prejudicial to interest of revenue
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Section 263 revision quashable if assessee duly produced all necessary details: HC
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No Section 263 revision in case AO had taken possible view
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Order Passed By AO not Erroneous if passed After Duly Examining Claim of Assessee
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Section 263 order justified if AO failed to enquire source of cash deposits
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Retrospective amendment will not attract provisions of Section 263
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AO has taken view on a debatable issue after due enquiries- Section 263 cannot be invoked
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Arbitral use of revisionary powers u/s. 263 is unsustainable
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Change of opinion by AO by requesting CIT to exercise 263 Section jurisdiction is not permitted
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Initiation of revisionary proceeding without any enquiry/ verification is bad in law
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Section 263 cannot be invoked if assessment order is not erroneous but is prejudicial to Revenue
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Limited scrutiny – Section 263 cannot be invoked for other reasons
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