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section 263 of the Income Tax Act 1961
Limitation u/s 263 of Ties to Original Assessment Order when Reassessment Order is Distinct and Different: Rajasthan HC [Read Order]
August 27, 2024
Inadequate enquiry u/S 263 of Income Tax Act is not sustainable: Delhi HC dismisses appeal [Read Order]
January 20, 2024
Assessment Order passed after thorough Scrutiny by AO: ITAT sets aside Order [Read Order]
January 16, 2024
Order passed Invoking S. 263 without Satisfying Twin Condition is Invalid: Delhi HC [Read Order]
January 16, 2024
Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and can’t give rise to any Valid Collateral Proceeding: ITAT [Read Order]
December 21, 2023
Every Loss of revenue as a consequence of an order of Assessing Officer cannot be treated as Prejudicial to Interest of Revenue: ITAT quashes Revision Order passed against Depreciation claimed on New Assets
October 31, 2023
Assessment Order passed without Proper Examination of Evidence shall be erroneous and prejudicial to Interest of Revenue: ITAT [Read Order]
October 3, 2023
Assessment can’t exceed prescribed Scope of “Limited Scrutiny” invoking Revisionary jurisdiction u/s 263 of Income Tax Act: ITAT [Read Order]
September 29, 2023
Sales Reversal Entry is not Unexplained Expenditure: ITAT quashes Revision Proceedings [Read Order]
May 12, 2023
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