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2015 (6) TMI 398

Revision u/s 263 - Held that:- Reading of the impugned order itself show that the Commissioner has passed the order on the issues specified finding that there was no application of mind by the Assessing Officer. In such circumstances, following judgm .....

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d Sri Jose Joseph, SC JUDGMENT Antony Dominic,J. This appeal is filed against the order of the Income Tax Appellate Tribunal, Cochin Bench confirming the order passed by the Commissioner of Income Tax in exercise of his powers under Section 263 of In .....

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o the notice by filing Annexure C objection, an order under Section 263 of Income Tax Act was issued as per Annexure D. The said order except on the issue pertaining to expenses claimed on dividends on equity shares which was treated as exempt were c .....

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assessment order is erroneous, by conducting necessary enquiry, if required and necessary,before the order under Section 263 is passed. However,we find from the judgment of a Division Bench of this Court in (2014) 360 ITR 36 (Ker) Appollo Tyres Ltd. .....

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