CIT should make detailed enquiry at revision stage if he wants to take a different view and give finding how…
Assessment Order passed several months ahead of deadline without making inquiries/verification is without due application of mind & in avoidable…
Revision u/s 263 done on issues not covered under limited scrutiny quashed as AO had already verified those issues for…
Failure of AO to apply/examine applicability of section 184(5) makes the assessment order erroneous and prejudicial to the interests of…
Principles of law and legal position regarding exercise of revisionary powers u/s 263. ITAT explains the twin conditions as laid…
Revision 263 merely for difference in income as per P&L Account & TDS statement quashed as assessment order was not…
Revision u/s 263 upheld as AO failed to initiate penalty proceedings u/s 271(1)(c) where assessee increased income in revised return…
CIT Revision u/s 263 unjustified alleging wiping out income surrendered u/s 133A treating it business income and not separately u/s…