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![Madras HC Holds Income Tax Revision u/s 263 Time-Barred as Limitation Must Be Computed from Original Assessment Date [Read Order]](https://images.taxscan.in/h-upload/2025/07/26/500x300_2069394-madras-hc-income-tax-revision-us-263-time-barred-limitation-computed-original-assessment-date-taxscan.webp "Madras HC Holds Income Tax Revision u/s 263 Time-Barred as Limitation Must Be Computed from Original Assessment Date [Read Order]")
Madras HC Holds Income Tax Revision u/s 263 Time-Barred as Limitation Must Be Computed from Original Assessment Date [Read Order]
The High Court of Madras, held that the revision order passed under Section 263 of the Income Tax Act,1961, was time-barred, as the two-year...
![Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Original-Assessment-Erroneous-Prejudicial-Revenue-ITAT-Revisional-Proceedings-Taxscan.jpg "Original Assessment was neither Erroneous nor Prejudicial to the Revenue: ITAT quashes Revisional Proceedings [Read Order]")
![Assessee can’t be Penalized for Income Tax Practitioner’s Failure: ITAT condones Delay of 678 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Penalized-Income-Tax-Practitioners-Failure-ITAT-condones-Delay-Taxscan.jpeg "Assessee can’t be Penalized for Income Tax Practitioner’s Failure: ITAT condones Delay of 678 Days [Read Order]")
Revisional Assessment is invalid If not passed within Two Years of Original Assessment: ITAT grants Relief to Jindal Steel [Read Order]
In a Relief to Jindal Steel and Power, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has quashed a revisional assessment passed under section 263 of the Income Tax Act, 1961, for the...
![Revisional Assessment is invalid If not passed within Two Years of Original Assessment: ITAT grants Relief to Jindal Steel [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/05/WhatsApp-Image-2020-05-16-at-2.02.41-PM.jpeg "Revisional Assessment is invalid If not passed within Two Years of Original Assessment: ITAT grants Relief to Jindal Steel [Read Order]")
Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]
The Gujarat High Court has recently held that Re-Assessment under section 147/ 148 of the Income Tax Act, 1961 cannot be re-opened merely on the ground that some aspects of the claim for deduction...
![Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/02/Re-Assessment.jpg "Re-Assessment can’t be done merely because some Aspects of Deduction Claim was not Examined in Original Assessment: Gujarat HC [Read Judgment]")
Re-Assessment is not permissible when the Appeal against Original Assessment order is not Disposed: Gujarat HC [Read Judgment]
In Radhawami Salt works v. ACIT, a division bench of the Gujarat High Court held that re-assessment under s. 147/148 of the Income Tax Act cannot be made when the original assessment order is...
![Re-Assessment is not permissible when the Appeal against Original Assessment order is not Disposed: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment is not permissible when the Appeal against Original Assessment order is not Disposed: Gujarat HC [Read Judgment]")