Revision u/s 263 - Doctrine of merger - The said order got ...

Income Tax

June 20, 2015

Revision u/s 263 - Doctrine of merger - The said order got merged with the order of the CIT(A), CIT does not have any jurisdiction to initiate the proceeding u/s 263 - AT

View Source

← Previous Next →

Revision u/s 263 - Doctrine of merger - The said order got ...

Income Tax

June 20, 2015

You may also like:

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

Revision u/s 263 - Validity of proceedings – CIT has no jurisdiction to direct the Assessing Officer to initiate proceedings u/s 201(1A) - AT

Revision u/sec. 263 - CIT has exceeded his jurisdiction in directing the Assessing Officer to initiate penalty proceedings u/s 271(1)(c) - AT

Revision u/s 263 - Doctrine of merger - the subject-matter in question “Disallowance under section 14A r.w.r.8D” ‘ has been considered and decided by the Commissioner of...

Doctrine of merger - Validity of Revision u/s 263 when existing pending appeal against order passed u/s 153C r.w.s. 144 - when larger issue was pending before CIT(A),...

Jurisdiction u/s 263 – Doctrine of merger - once the order of the AO got merged with the appellate order of the CIT(A) on a particular issue, the CIT cannot invoke the...

Revision u/s 263 - at the time of exercise of jurisdiction under Section 263, admittedly, proceedings before AAR was pending on the issue of taxability of receipts from...

Revision u/s 263 - merger of appellate order - very issue which was considered by the CIT(A) and concluded was reopened - no scope for re-examination in the jurisdiction...

Revision u/s 263 - The argument of the petitioner that the assessment order was not prejudicial to the interest of revenue and therefore the proceeding under Section 263...

Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal...

Quick Updates: