No Revision u/s 263 when assessment order was void and did not exist in law for not following procedure laid…
Revision u/s 263 ordered for dropping penalty proceedings u/s 271(1)(c) set aside as AO took a view by adopting a…
Revision u/s 263 quashed as AO in view the legal position made a conscious decision holding that section 2(22)(e) was…
Inadequate enquiry leading to assumption of incorrect facts makes the order erroneous and prejudicial to the interests of the revenue…
Limited scrutiny order passed by AO was not erroneous or prejudicial to the interest of Revenue as enquiries were focused…
Difference in Tribunal and non jurisdictional High Court amounts to two opposite views despite that decision of High Court rendered…
Revisional order u/s 263 quashed following rule of consistency, Revenue argued that the principle of res judicata has no application…
No Penalty u/s 271(1)(c) can be imposed by CIT without recording satisfaction in revision order 263. Provision of Section 271(1B)…
When ITAT inspected documents furnished in response to show-cause notice u/s 263 and found transactions not bogus, no interference was…
CIT is empowered to invoke revisionry powers u/s 263 to direct AO to initiate penalty proceedings u/s 271(1)(c) - ITAT…