#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 revision valid on absence or lack of enquiry
Income Tax
Income Tax
Section 263 jurisdiction cannot be exercised for substituting other possible view
Income Tax
Income Tax
PCIT cannot initiate penalty proceedings if no findings in assessment order on under or misreporting of income
Income Tax
Income Tax
Invoking section 263, for comprehensive inquiry made by AO, unsustainable
Income Tax
Income Tax
CIT cannot invoke revisionary powers to impose his own understanding of extent of inquiry
Income Tax
Income Tax
ITAT quashes section 263 order in respect of correction of arithmetical mistake
Income Tax
Income Tax
Section 263: PCIT cannot comment on issues not forming part of limited scrutiny
Income Tax
Income Tax
Section 263 Revision not permissible on debatable issues
Income Tax
Income Tax
Invocation of jurisdiction under Section 147 is not alternative to Section 263
Income Tax
Income Tax
Section 263 jurisdiction not invocable if order passed by AO not prejudicial to interest of revenue
Income Tax
Income Tax
Share application money – ITAT quashes Section 263 Revision proceedings
Income Tax
Income Tax
An order not become erroneous & prejudicial to interest of Revenue merely because it is cryptic
Income Tax
Income Tax
Revision order invalid if Original Assessment completed with adequate Inquiry & Examination
Income Tax
Income Tax
