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1. Revision u/s 263 - notice not signed by CIT - SCN was issued by Income Tax Officer (Technical) - as per Section 263 CIT cannot delegate his powers to the subordinate...

2. Revision u/s 263 - Every loss of revenue as a consequence of an order of AO cannot be treated as prejudicial to the interests of the revenue, for example, when an...

3. As per the instruction the notice was to be issued by the Income-tax Officer but the notice was issued by the Assistant Commissioner of Income-tax. Therefore in view of...

4. Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated...

5. Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

6. Validity of reopening of assessment - no valid notice issued - A notice or an order without having signature of the person who issued such notice loses its relevance and...

7. Revision u/s 263 - Out of the three issues raised in the show cause notice u/s 263 of the Act, in two issues ld. AO has conducted complete enquiry during re-assessment...

8. Revision u/s 263 - exemption u/s 11(2) - all the technical requirements were duly fulfilled by the assessee along with satisfactory response to the queries raised...

9. Jurisdiction of rectification notice issued u/s 154 by the Income Tax Officer - authority competent to issue notices - Central Government has not made any scheme u/s...

10. Validity of Faceless assessment of income escaping assessment u/s 151 - According to Petitioners, the notice could have been issued only by the Faceless Assessing...

11. Revision u/s 263 - requirement to issue show cause notice u/s 263 - denial of natural justice - We do not agree with the contention of the ld Counsel to the effect that...

12. Revision u/s 263 by CIT - requirement of issuing show-cause notice - there is nothing in the Section 263 to raise the said notice to the status of a mandatory show-cause...

13. Validity of reopening of assessment u/s 147 - AO did not issue the notice under section 143(2) - It is the discretion of the Assessing Officer to accept the return of...

14. Revision u/s 263 - Exemption claimed u/s 80 IB(11- C) - If certain assessment order was made by the Income Tax Officer the same could not be branded as erroneous by the...

15. While issuing Draft order u/s 144C, AO issued demand notice with penalty notice - If particular income is taxable under the I.T. Act, it cannot be taxed on the basis of...