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revisional jurisdiction

revisionary jurisdiction - Evidences produced by Assessee - ITAT - PCIT - taxscan
PCIT can’t exercise revisionary jurisdiction u/s 263 where AO has taken a Plausible view of Evidences produced by Assessee: ITAT [Read Order]
September 15, 2023
Revisional Jurisdiction - AO - AO Adopted One of Two Plausible Views - ITAT - Income Tax - ITAT upholds Assessment Order - Unsold Flats as Closing Stock - taxscan
Revisional Jurisdiction cannot be Invoked if AO Adopted One of Two Plausible Views: ITAT upholds Assessment Order treating Unsold Flats as Closing Stock
April 27, 2023
Revisional - Jurisdiction - Inadequate - Enquiry - ITAT - TAXSCAN
Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]
March 30, 2023
Revisional Jurisdiction - ITAT - Proceedings - Saif Partners India IV Limited - Taxscan
Conditions of Invoking Revisional Jurisdiction u/s 263 Not Satisfied: ITAT deletes Proceedings Against Saif Partners India IV Limited [Read Order]
March 13, 2023
Revisional - Jurisdiction - AO - ITAT - TAXSCAN
Revisional Jurisdiction cannot be Invoked If AO took one of the Possible Views of the Matter: ITAT [Read Order]
March 8, 2023
Revisional Jurisdiction - Remedy of Appeal - Appeal - OVAT Act - Orissa Highcourt - taxscan
Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]
March 1, 2023
Revisional Jurisdiction - ITAT - Clerical Mistake - taxscan
Revisional Jurisdiction can’t invoke merely  based on a Clerical Mistake: ITAT [Read Order]
December 22, 2022
CIT - Revisional Jurisdiction - AO - Judicious View - ITAT - taxscan
CIT cannot Assume Revisional Jurisdiction u/s 263 to Substitute his Subjective View in the Place of The AO’ s Judicious View : ITAT
December 14, 2022
Revisional Jurisdiction - Assessment - Assessing Officer - ITAT - taxscan
Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]
November 8, 2022
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