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…
Revision u/s 263 for non initiation of penalty proceedings. It is not open to CIT to exercise revisional powers to…
Revisionary order u/s 263 passed in the name of dead person quashed. CIT was not justified in setting aside the…
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 u/s 263 merely on ground of non-discussion / non-mentioning of reply to queries in assessment proceeding/order is invalid ABCAUS…
CIT cannot direct AO u/s 263 to decide whether the findings recorded are erroneous without his own clear finding that…
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…