#section 263
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Section 263 SCN not justified in absence of specific finding of PCIT with respect to enquiries
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No Revision proceedings in highly debatable issue of Stamp duty guideline value
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Section 263 order justified if AO failed to rightly compute Capital Gain on Sale of Land
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Mere Suspicions not enough for Initiation of section 263 Proceedings
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Section 263 order not sustainable if no error in Assessment Order
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Exercising revisionary power u/s 263 in casual arbitrary manner is unsustainable
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Section 263 revision without recording errors found in order is unsustainable
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Inadequate inquiry not amount to erroneous order, Section 263 cannot be invoked
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Order not erroneous when AO took one possible view
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Section 263 order not valid for land vacation compensation issue already examined by AO
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Order, prejudicial to the interest of revenue, set aside invoking jurisdiction u/s 263
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Before 01.04.2017 assessee can set off loss against Section 115BBE income
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PCIT cannot revise assessment order in respect of issues already covered during assessment
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