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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Power of revision u/s 263 - Such a power cannot be equated to, ...

Income Tax

December 7, 2013

Power of revision u/s 263 - Such a power cannot be equated to, or regarded as approaching in any way the appellate jurisdiction of even the ordinary revisional jurisdiction conferred on the CIT u/s 264 - HC

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  1. Revision u/s 263 - power of CIT to revise - return processes u/s 143(1) is not subjected to revision - AT

  2. Revision u/s 263 - CIT was clothed with ample supervisory powers to direct for redoing the assessment provided twin conditions as envisaged by Section 263 were fulfilled.

  3. Revision u/s 263 - claim of TDS - In the absence of any demonstrable loss of revenue, interference in exercise of power u/s 263 cannot be justified - AT

  4. Power of revision under section 263 – Amendment to Explanation to Section 115 JB - subsequent amendment in 2005 even though retrospective will not attract the provision...

  5. Assessment u/s 153A – Invocation of power of revision u/s 263 - Commissioner did not have jurisdiction to initiate any proceedings u/s 263 - HC

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  8. 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...

  9. Revision u/s 263 - nature/scope of offshore services were not examined - the relief under the provisions of tax treaty has been granted to the Appellant without...

  10. Revision u/s 263 - Revision based on Audit Objection - a mechanical exercise of revisionary powers u/s 263 by the Revisionary Authority by merely citing the Audit...

 

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