Exercise of power by CIT u/s 263 is barred when appeal u/s 250 is pending. “record” means what is available…
Failure of AO to issue summons u/s 131(1) on request of assessee in order to enable him to discharge his…
Non response to unauthorised enquiry letter issued without approval not constitute material forming belief of escapement of income u/s 147…
Affixture of income tax notice-essential conditions, procedure and law explained by ITAT. Unless notice is served on proper person in…
Revision 263 merely for difference in income as per P&L Account & TDS statement quashed as assessment order was not…
Reasons recorded must withstand test of judicial scrutiny at any stage. Other materials can not be used to test application…
Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…
Revision u/s 263 merely on ground of non-discussion / non-mentioning of reply to queries in assessment proceeding/order is invalid ABCAUS…
Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…
Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference between jurisdiction under both sections ABCAUS Case…