Tag: mandatory notice u/s 263
In revision proceedings CIT cannot travel beyond the reasons given in the show-cause notice u/s 263 – Supreme Court dismisses SLP of the Department ABCAUS Case Law Citation:ABCAUS 3809 (2023) (09) SC Important Case Laws relied upon by parties:CIT vs. Amitabh Bachchan (384 ITR 200) (2016) In the …
Taking a view should be backed by reasons in the order itself with evidences and independent enquiry. ITAT upheld revision order passed u/s 263 ABACUS Case Law CitationABCAUS 3385 (2020) (09) ITAT Important case law relied upon by the parties:Rampyari Devi Sarogi vs CIT (1968) 67 ITR 84 …
Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO signed it merely in his ministerial capacity ABCAUS Case Law Citation:ABCAUS 3081 (2019) (07) HC Important Case Laws Cited/relied upon by the parties:CIT Vs. Amitabh Bachchan, (2016) 384 …
Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee to controvert the grounds of revision as mandated by the Supreme Court ABCAUS Case Law Citation: ABCAUS 2078 (2017) (09) HC The Substantial Question of Law framed/urged for determination: “(i) Did …
No mandatory show cause notice requirement us 263-SC. Only reasonable opportunity of hearing to be afforded to the assessee The Supreme Court in its latest judgment delivered in the case of legendary Indian Movie actor Amitabh Bachchan (Big-B) has upheld and restored the CIT revisionary order u/s 263 …
