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Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Assessment u/s 153A – Invocation of power of revision u/s 263 - ...

Income Tax

August 22, 2014

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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  1. Revision u/s 263 - assessment order passed u/s 153A r.w.s 143(3) - no any incriminating material unearthed by search team therefore Assessing Officer’s order is not erroneous.

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

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  9. 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

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