Revision u/s 263 by CIT - Notice issued u/s 263 not accompanied ...

Income Tax

June 14, 2023

Revision u/s 263 by CIT - Notice issued u/s 263 not accompanied with DIN (Document identification number) - As explained by the Hon'ble Apex Court per a series of decisions, that a show cause notice is not a concomitant of the proceedings u/s. 263. - Both these attributes of putting the assessee to notice as well as extending due opportunity of hearing, are met in the instant case - Revision proceedings sustained. - AT

View Source

← Previous Next →

Revision u/s 263 by CIT - Notice issued u/s 263 not accompanied ...

Income Tax

June 14, 2023

You may also like:

Validity of assessment Order framed on Non quoting the mandatory document identification number (‘DIN’) - AO communicated the DIN after the expiry of 15 days - AO...

Validity of the assessment order - Absence of Document Identification Number (DIN) - even assuming that the Assessing Officer might have generated the DIN or had...

De-activation of the Director Identification Number (DIN) - The writ petition for challenge to the de-activation of the Director Identification Number are allowed. It...

Validity of de-activation of the Director Identification Number (DIN) - The writ petition for challenge to the de-activation of the Director Identification Number is...

Validity of assessment u/s 153A - Document Identification Number (DIN) - the assessment order when considered establish that DIN was not generated prior to uploading the...

Document Identification Number (DIN) - the present writ petition is disposed off by directing the Union of India / GST Council to issue advisory / instructions /...

Document Identification Number (DIN) - any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions as...

Revision u/s 263 - Out of the three issues raised in the show cause notice u/s 263 of the Act, in two issues ld. AO has conducted complete enquiry during re-assessment...

Validity of Revision u/s 263 - non mentioning computer generated DIN - Non-est order - Circular categorically mentions that subsequent to 01/10/2019, the computer...

Revision u/s 263 - It is evident that A.O. made enquiries on the issue and assessee complied to the enquiries and filed all the required details. Thus, it is not a case...

Revision u/s 263 - Issue considered and decided in appeal by appellate authorities, such matters cannot be subject to revision u/s 263. Rationale behind exclusion of...

Revision u/s 263 - debatable issue - taxability of interest received by the Assessee on the enhanced compensation u/s 28 of the Land Acquisition Act - The Appellate...

Revision u/s 263 by CIT - having invoking the powers u/s.263 of the Act, no addition on the said issues has been made. The additions have been made on other issues;...

Validity of reassessment order u/s 147 - order was not uploaded online - Procedure followed by the revenue in time barring assessments is that while the order may not be...

Validity of Notices / orders without Document Identification Number (DIN) - The object and purpose of the issuance of the 2019 Circular, inter alia, was to create an...

Quick Updates: