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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Jurisdiction of CIT u/s 263 – AO is not only an adjudicator but ...

Income Tax

November 17, 2014

Jurisdiction of CIT u/s 263 – AO is not only an adjudicator but also an investigator - AO has totally failed to make any enquiry - the invocation of section 263 by the CIT is correct. - AT

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  2. Revision u/s 263 - unexplained cash deposits - AO is not only an adjudicator, but also an investigator who failed to investigate the source and truth behind the cash...

  3. Revision u/s 263 - Deduction u/s 80IB (10) - PCIT found a specific error in the assessment order - The Assessing Officer is both an investigator and an adjudicator. If...

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  7. Validity of assessment made u/s 263 by CIT - The role of the Assessing Officer under the Income-tax Act, is not only that of an adjudicator, but also of an investigator. - AT

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