![Revisional Jurisdiction cannot be invoked on Highly Debatable Issues: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Jurisdiction-Highly-Debatable-Issues-Debatable-Issues-ITAT-Jurisdiction-Taxscan.jpg "Revisional Jurisdiction cannot be invoked on Highly Debatable Issues: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked on Highly Debatable Issues: ITAT [Read Order]
The ITAT, Delhi bench has held that the revisional jurisdiction under section 263 of the Income Tax Act, 1961 cannot be invoked in case of highly...
![Fixation of Hearing on Very Next Date of Show-Cause Notice violates Natural Justice Principles: ITAT slams Dept for Casual Approach [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Fixation-Hearing-Show-Cause-Notice-Natural-Justice-Principles-ITAT-Casual-Approach-Department-Taxscan.jpg "Fixation of Hearing on Very Next Date of Show-Cause Notice violates Natural Justice Principles: ITAT slams Dept for Casual Approach [Read Order]")
![ITAT quashes Revisional Order since Income Tax Notice was issued against Dead Person [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Revisional-Order-Income-Tax-Notice-Income-Tax-Dead-Person-Taxscan.jpeg "ITAT quashes Revisional Order since Income Tax Notice was issued against Dead Person [Read Order]")
![Relief to Aishwarya Rai Bachchan: Revisional Jurisdiction cannot be invoked on ground of an Invalid Re-Assessment by AO, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Relief-Aishwarya-Rai-Bachchan-Revisional-Jurisdiction-Invalid-Re-Assessment-AO-ITAT-Taxscan-1.jpg "Relief to Aishwarya Rai Bachchan: Revisional Jurisdiction cannot be invoked on ground of an Invalid Re-Assessment by AO, says ITAT [Read Order]")
![Revisionary Jurisdiction can be invoked in a very Gross case of inadequacy in Inquiry by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Revisionary-Jurisdication-Gross-case-Inadequacy-Inquiry-Assessing-Officer-ITAT-Taxscan.jpg "Revisionary Jurisdiction can be invoked in a very Gross case of inadequacy in Inquiry by Assessing Officer: ITAT [Read Order]")
![VAT Expenses on Deemed Import eligible to be set off against VAT Output: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/VAT-Expenses-Deemed-Import-VAT-Output-ITAT-ITAT-Ahmedabad-Taxscan.jpg "VAT Expenses on Deemed Import eligible to be set off against VAT Output: ITAT [Read Order]")
Provision related to Revision of Orders Prejudicial to Revenue can’t be invoked for Computational Error: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the Provision related to Revision of orders prejudicial to revenue under Section 263 of the Income Tax Act, 1961 can not be invoked...
![Provision related to Revision of Orders Prejudicial to Revenue can’t be invoked for Computational Error: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Provision-Revision-of-orders-prejudicial-computational-error-ITAT-Taxscan.jpg "Provision related to Revision of Orders Prejudicial to Revenue can’t be invoked for Computational Error: ITAT [Read Order]")
Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench ruled that the exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years. The assessee, Shivratan...
![Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Exemption-Section-54F-completion-of-construction-ITAT-taxscan.jpeg "Exemption under Section 54F cannot be denied on mere delay in completion of construction within 3 years: ITAT [Read Order]")
Sec 80IB does not mandate Separate Books of Accounts for claiming Deduction: Madras High Court [Read Judgment]
The Madras High Court ruled that Section 80IB of the Income Tax Act, 1961 does not mandate separate books of accounts for claiming the deduction. The assessee, M/s.Virtusa Consulting Services Pvt....
![Sec 80IB does not mandate Separate Books of Accounts for claiming Deduction: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/05/Sec-80IB-Books-of-Accounts-Madras-High-Court-Taxscan.jpeg "Sec 80IB does not mandate Separate Books of Accounts for claiming Deduction: Madras High Court [Read Judgment]")
Income Tax: PCIT can’t expand Limited Scrutiny while invoking Revisional Jurisdiction, says ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench ruled that the addition against the wife cannot be made solely relying upon statements of the husband recorded under section 131 of Income Tax...
![Income Tax: PCIT can’t expand Limited Scrutiny while invoking Revisional Jurisdiction, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/PCIT-Limited-Scrutiny-Revisional-Jurisdiction-ITAT-Taxscan.jpg "Income Tax: PCIT can’t expand Limited Scrutiny while invoking Revisional Jurisdiction, says ITAT [Read Order]")
![PCIT cant assume Jurisdiction u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Assessment.jpg "PCIT cant assume Jurisdiction u/s 263 when AO has made Sufficient Enquiry: ITAT [Read Order]")