Tag: revision petition u/s 264
High Court sets aside revisionary order purportedly passed earlier but dispatched after written Submissions were filed In a recent judgment, Hon’ble High Court has set aside the revisionary order u/s 264 which purported passed earlier but dispatched only after the written submissions were filed by the assessee. ABCAUS …
High Court stays penalty proceedings during pendency of petition u/s 264 filed before Commissioner of Income Tax ABCAUS Case Law Citation: ABCAUS 2482 (2018) 08 HC The instant petition was filed by assessee against the impugned penalty notice issued by the Assessing Officer (AO) under Section 221(1) of …
Commissioner can not dismiss revision petition/s 264 on the ground that in assessee’s case similar issue was subject matter of appellate proceedings in other years – High Court ABCAUS Case Law Citation: ABCAUS 2125 (2017) (11) HC The Issue: The petitioner had invoked the writ jurisdiction of …
Limitation period for revision Petition 264 starts with service of intimation u/s 143(1) and not from the date when assessee comes to know about the processing of the return – High Court The expression ‘the date on which he otherwise came to know of it’ as per section …
Commissioner can allow fresh deduction claim u/s 264 under revision petition without requirement of filing of revised income tax return – Kerala High Court ABCAUS Case Law Citation: 1012 (2016) (09) HC Important Judgments Cited: Parekh Brothers v. Commissioner of Income Tax Goetze (India} Ltd. v. Commissioner of Income Tax …