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Income Tax Case Laws - Section: 263

 
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Cases for Section: 263

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Showing 1 to 15 of 1928 Records
 

2015 (3) TMI 752 - ITAT HYDERABAD

M/s Intime Properties Ltd. (Formerly knonw as Intime Properties Pvt. Ltd.) Versus Commissioner of Income-tax ĖII, Hyderabad

Revision u/s 263 - whether order erroneous and prejudicial to the interests of revenue although the twin conditions required to be fulfilled for exercising the jurisdiction are not satisfied - exercise of jurisdiction u/s 263 whether is valid or not ......

2015 (3) TMI 924 - ITAT HYDERABAD

M/s. Sujana Metal Products Limited Versus Dy. Commissioner of Income Tax

Revision u/s 263 - order passed by Assessing Officer is erroneous as he had not verified the credit of prior period expenditure which should have been considered under the provisions of Section 41(1) and also under the provisions of Section 115JB - H ......

2015 (3) TMI 611 - ITAT MUMBAI

M/s. Kochi Refineries(Now merged with M/s. Bharat Petroleum Corporation Ltd.) Versus The Joint Commissioner of Income-tax

Revision u/s 263 - CIT had observed that, firstly, the Tribunal has not accepted the computation of deduction u/s 80-I on the profits of CPP and has mainly directed to allow the deduction u/s 80- IA in accordance with law - Held that:- In the origina ......

2015 (3) TMI 565 - ITAT MUMBAI

Mrs. Pratima Pramod Nagrecha Versus The Income tax Officer

Revision u/s 263 - unaccounted income from agricultural land - Held that:- In this case the AO issued notice to the assessee under section 143(3) on 6.8.2009 and notice under section 142(1) notice on 27/7/2010. The assessee participated in the assess ......

2015 (3) TMI 454 - BOMBAY HIGH COURT

The Commissioner of Income Tax-II Versus M/s Jamanlal Sons Private Ltd.

Protective assessment under Section 147 - ITAT drawing the conclusion that to avoid multiplicity of the proceedings on the same issue the order u/s 263 should be quashed - Held that:- The very premise that there was protective assessment under Secti ......

2015 (3) TMI 402 - ALLAHABAD HIGH COURT

Commissioner of Income Tax-II, Kanpur Versus M/s UP. State Industrial Development Corp. Ltd.

Revision u/s 263 - payment of gratuity - disallowance u/s 43-B - Whether there existed any figure like ₹ 7,35,787/-, which formed the basis of discussion by CIT(A) in its order passed u/s 263 which was considered in the context of Section 43-B ......

2015 (3) TMI 449 - ITAT PUNE

Janata Sahakari Bank Ltd. Versus The Income Tax Officer & The Asst. Commissioner of Income Tax,

Disallowance of loss on account of conversion of AFS securities to HTM securities - CIT(A) allowed 1/5th of the loss resulting from shifting of securities from AFS to HTM category - Held that:- Method adopted by the assessee for valuing the securitie ......

2015 (3) TMI 108 - DELHI HIGH COURT

SHANGHAI ELECTRIC GROUP CO. LTD. Versus DIRECTOR OF INCOME TAX-II

Remitting the matter to higher forum for decision on merits - Remand of matter to the (AO) for reconsideration - whether the matter is to be remitted to the ITAT rather than to the AO? - Held that:- The DRPís determination in these circumstances, co ......

2015 (3) TMI 17 - ALLAHABAD HIGH COURT

Commissioner of Income Tax, Meerut Versus M/s. Krishna Capbox (P) Ltd.

Revision u/s 263 - Assessing Officer had not made inquiry on certain aspects - Held that:- Relying on two judgments of Delhi High Court in CIT Vs. Vikash Polymers [2010 (8) TMI 745 - Delhi High Court] and CIT Vs. Vodafone Essar South Ltd. [2012 (12) ......

2015 (3) TMI 142 - ITAT LUCKNOW

Sanjeev Malhotra Versus CIT-2, Lucknow

Revision u/s 263 - AO has accepted the income from house property to be Nil without any application of mind or making any enquiry, therefore, his order is also erroneous and prejudicial to the interest of the Revenue - CIT observed that three propert ......

2015 (3) TMI 63 - MADRAS HIGH COURT

Commissioner of Income Tax Versus M/s. Samrat Towers Consultants Pvt. Ltd.

Revision u/s 263 - income from the nature of business activities as shown by the assessee, was not eligible for deduction under Section 80-O - Tribunal set aside the revision made by CIT u/s 263 as bad in law allowing the deduction under Section 80(O ......

2015 (3) TMI 261 - ITAT PANAJI

Zuari Management Services Ltd Versus The Commissioner of Income-tax,

Revision u/s 263 - allowability of interest and other incidental expenses after ascertaining whether the appellant has carried out its business activities as per the Memorandum of Association (MOA) and whether lending money to the holding and subsidi ......

2015 (3) TMI 359 - ITAT HYDERABAD

Shri CH Krishna Murthy Versus Asst. Commissioner of Income tax Hyderabad.

Revision u/s 263 - Ld. Commissioner invoking in the provisions of Sec.2(22)(e) - whether d. Commissioner ought to have considered that the liability created in the books of one of the divisions is an artificial one which cannot be equated as any loan ......

2015 (2) TMI 1023 - ITAT DELHI

INDIA HABITAT CENTRE, LODI ROAD Versus DIRECTOR OF INCOME TAX

Revision u/s 263 by DIT(E) - Benefit of mutuality given to the assessee - assessee charged only interest income instead of taxing the whole excess of income over expenditure and this mistake resulted in under assessment of income of ₹ 1,06,10,3 ......

2015 (2) TMI 773 - ALLAHABAD HIGH COURT

Commissioner Of Income Tax (Central) Kanpur Versus Shri Santosh Kumar Gupta, Satna

Revision u/s 263 - assessee has filed the return for the assessment year under consideration, at Satna (MP), while jurisdictional order was lying with the Central Circle, Allahabad. - Held that:- In the earlier years, the returns were filed at Allaha ......

 
   
 
 
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