Revision u/s 263 - CIT cannot revise a non est order in the eye ...

Income Tax

October 27, 2015

Revision u/s 263 - CIT cannot revise a non est order in the eye of law. Since the assessment order was passed in pursuance to the notice u/s 143(2), which was beyond time had no legs to stand as the same was non est in the eyes of law. - AT

View Source

← Previous Next →

Revision u/s 263 - CIT cannot revise a non est order in the eye ...

Income Tax

October 27, 2015

You may also like:

Revision u/s 263 by CIT - AO's omission to frame draft assessment order u/s 144C - An action made without jurisdiction and ergo the assessment order dated 25.09.2017 is...

Revision u/s 263 - Validity of order passed by the A.O. u/s.143(3) questioned - when the impugned order of reassessment u/s 143(3), in itself had been passed on the...

Revision u/s 263 - Transfer pricing (TP) adjustments - passing an order u/s 143(3) r.w.s 144C after the prescribed time limit u/s 153(1) r.w.s 92CA - When the original...

Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

Non est TDS return - appeal against charging of interest u/s 234E - fee should be paid u/s 234E before the return of TDS is filed u/s. 200(3) - This provision does not...

The proceedings for recovery initiated for the amount under the provisional assessment shall not become non-est merely by passing of the final assessment order.n - HC

Revision u/s 263 - Assessment u/s 153C - revision of invalid assessment - the present proceedings being collateral proceedings and if the assessment order is inherently...

Revision u.s 263 - assessment order passed pursuant to the revisionary order has resulted in reduction of tax liability - not prejudicial to the interest of the Revenue...

It is well settled law that no assessment order can be passed on a defunct company. Therefore, the assessment order passed by AO was non est in the eyes of law. - AT

Revision u/s 263 - order cannot be passed by the CIT u/s 263 of the Act to ask the AO to decide whether the assessment order was erroneous or not - AT

Quick Updates: