mandatory notice u/s 263

  • Income Tax

In revision proceedings CIT cannot go beyond reasons given in SCN u/s 263 – SC dismisses SLP

In revision proceedings CIT cannot travel beyond the reasons given in the show-cause notice u/s 263 – Supreme Court dismisses…

7 months ago
  • Income Tax

Taking a view should be backed by reasons in order itself with evidences & enquiry

Taking a view should be backed by reasons in the order itself with evidences and independent enquiry. ITAT upheld revision…

4 years ago
  • Income Tax

Notice u/s 263 issued by AO held valid as it was signed by AO in his ministerial capacity

Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO…

5 years ago
  • Income Tax

Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee

Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee to controvert the grounds…

7 years ago
  • Income Tax

No mandatory show cause notice requirement us 263. Only reasonable opportunity of hearing to be afforded to the assessee-Supreme Court

No mandatory show cause notice requirement us 263-SC. Only reasonable opportunity of hearing to be afforded to the assessee The…

8 years ago