Revisionary order u/s 263 passed in the name of dead person quashed. CIT was not justified in setting aside the…
Activity of arranging placement for ex-servicemen as security personnel/guards in different organizations was charitable u/s 2(15) of the Income Tax…
Principles of law and legal position regarding exercise of revisionary powers u/s 263. ITAT explains the twin conditions as laid…
Exercise of power by CIT u/s 263 is barred when appeal u/s 250 is pending. “record” means what is available…
Revision 263 merely for difference in income as per P&L Account & TDS statement quashed as assessment order was not…
Revision u/s 263 merely on ground of non-discussion / non-mentioning of reply to queries in assessment proceeding/order is invalid ABCAUS…
Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court…
Revision u/s 263 upheld as AO failed to initiate penalty proceedings u/s 271(1)(c) where assessee increased income in revised return…
Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO…
CIT cannot direct AO u/s 263 to decide whether the findings recorded are erroneous without his own clear finding that…