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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Revision u/s 263 - revenue failed to bring on record that the ...

Income Tax

April 19, 2017

Revision u/s 263 - revenue failed to bring on record that the order passed by the AO was erroneous and prejudicial to the interest of the Revenue - This is a case of inadequate enquiry on the part of the AO and not a case of lack of enquiry - Revision order quashed - AT

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  1. 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

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  3. 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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