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Revisional Authority

Revisional Authority u/s 264 of Income tax cannot Dismiss Petition after Condoning Delay: Karnataka HC Remands Matter for Reconsideration [Read Order]

The Karnataka High Court in a recent case set aside the order of the Revisional Authority under Section 264 of the Income Tax Act, 1961, which had...

Without Acknowledgement or Returned Cover from Customs Dept, Assessee’s Statement on Date of Receipt...

CBIC - CBIC issues Clarification - Section 128A of CGST Act - CGST - CGST Act - Central Goods and Services Tax - TAXSCAN

CBIC issues Clarification on Key Doubts on Section 128A of CGST Act [Read Circular]

Delay in Approaching Revision Authority under Income Tax Act is not Condonable hen Assessee Fails to...

Failure to Deposit Assessed Penalty Amount as Mandated by GST Act: Kerala HC dismisses Writ Petition...

Revisional Authority shall Avoid the attitude of “I have the Power and I shall exercise”: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, has recently in an appeal filed before it, held that the revisional authority shall avoid the attitude of “I have the power and I shall...

Revisional Authority shall conduct Inquiry If Reason for Invoking S. 263 was that AO did not undertake any Enquiry: ITAT [Read Order]

The ITAT, Delhi bench has held that if the Revisional authority is of the view that the AO did not undertake any enquiry, it becomes incumbent on the Revisional Authority to conduct such enquiry to...

Failure to consider Objections of Assessee: Calcutta HC quashes Revision Order [Read Order]

While quashing an order for revision under section 263 of the Income Tax Act, 1961, ground of failure to consider the objections raised by the assessee, the Calcutta High Court has directed the...

Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]

The Calcutta High Court has held that the revisional authority, while considering a writ petition filed by Unisource Hydro Carbon Services Private Limited & Anr, held that the revisional...

Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]

The Madras High Court, while allowing a writ petition, held that once an assessment order is rectified, the right to file an appeal against such order cannot be denied to the dealer under the Tamil...

Revisional Authority shall give an Opportunity to Rectify the Defects before Rejecting C Forms on Ground of Discrepancies: Hyderabad HC [Read Order]

In Srinidhi Oil Products Ltd v. Additional Commissioner (CT), the Hyderabad High Court held that the revisional authority is duty-bound to give an opportunity to Rectify the Defects before Rejecting C...

Revisional Authority cannot disbelieve an Appellate Order merely on the basis of the Report of Inspecting Officers: Madras HC [Read Judgment]

The Madras High court, in a recent decision, observed that the revision order section 34 of the Tamil Nadu General Sales Tax (TNGST) Act cannot be passed solely on the basis of the Report of...