![Reason Is the Heartbeat of Every Conclusion: Chhattisgarh HC Quashes Suo Motu GST Revision u/s 108 for Lack of Reasoning [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069935-chattisgarh-hc-taxscan.webp "Reason Is the Heartbeat of Every Conclusion: Chhattisgarh HC Quashes Suo Motu GST Revision u/s 108 for Lack of Reasoning [Read Order]")
Reason Is the Heartbeat of Every Conclusion: Chhattisgarh HC Quashes Suo Motu GST Revision u/s 108 for Lack of Reasoning [Read Order]
The Chhattisgarh High Court has quashed a suo motu revision order issued under Section 108 of the Chhattisgarh Goods and Services Tax Act ( GST ),...
![PCIT cant exercise revisionary jurisdiction u/s 263 where AO has taken a Plausible view of Evidences produced by Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/revisionary-jurisdiction-Evidences-produced-by-Assessee-ITAT-PCIT-taxscan.jpg "PCIT cant exercise revisionary jurisdiction u/s 263 where AO has taken a Plausible view of Evidences produced by Assessee: ITAT [Read Order]")
![Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Inadequate-Enquiry-ITAT-TAXSCAN.jpg "Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]")
![Conditions of Invoking Revisional Jurisdiction u/s 263 Not Satisfied: ITAT deletes Proceedings Against Saif Partners India IV Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-ITAT-Proceedings-Saif-Partners-India-IV-Limited-Taxscan.jpg "Conditions of Invoking Revisional Jurisdiction u/s 263 Not Satisfied: ITAT deletes Proceedings Against Saif Partners India IV Limited [Read Order]")
Revisional Jurisdiction cannot be Invoked If AO took one of the Possible Views of the Matter: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) recently held that the revisional jurisdiction cannot be invoked if the assessing officer took one of the possible views of the matter. The...
![Revisional Jurisdiction cannot be Invoked If AO took one of the Possible Views of the Matter: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-AO-ITAT-TAXSCAN.jpg "Revisional Jurisdiction cannot be Invoked If AO took one of the Possible Views of the Matter: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]
The High Court (HC) Orissa held the revisional Jurisdiction cannot be invoked when the remedy of appeal under section 78 of the Orissa Value Added Tax Act, 2004 (OVAT) Act is available. Sri...
![Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Remedy-of-Appeal-Appeal-OVAT-Act-Orissa-Highcourt-taxscan.jpg "Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]")
![Revisional Jurisdiction cant invoke merely based on a Clerical Mistake: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Revisional-Jurisdiction-ITAT-Clerical-Mistake-taxscan.jpg "Revisional Jurisdiction cant invoke merely based on a Clerical Mistake: ITAT [Read Order]")
CIT cannot Assume Revisional Jurisdiction u/s 263 to Substitute his Subjective View in the Place of The AO' s Judicious View : ITAT
The Income Tax Appellate Tribunal ( ITAT ), New Delhi, has recently in an appeal filed before it by an assessee, held that the Commissioner Of Income Tax (CIT) cannot assume revisional jurisdiction...
Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]
The Income Tax Appellate Tribunal(ITAT),Chennai Bench, has recently, in an appeal filed before it, held that revisional jurisdiction cannot be invoked to redo assessment, once the same is completed...
![Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Revisional-Jurisdiction-Assessment-Assessing-Officer-ITAT-taxscan.jpg "Revisional Jurisdiction cannot be Invoked to Redo Assessment Once Assessment Completed by Assessing Officer: ITAT [Read Order]")
Revisional Jurisdiction cannot be invoked to Initiate Penalty without finding that Assessment is Erroneous: ITAT [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) has held that the revisional jurisdiction of the Principal Commissioner of Income Tax (PCIT) under section 263 of the Income Tax Act, 1961...
![Revisional Jurisdiction cannot be invoked to Initiate Penalty without finding that Assessment is Erroneous: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Revisional-Jurisdiction-Penalty-Assessment-ITAT-taxscan.jpg "Revisional Jurisdiction cannot be invoked to Initiate Penalty without finding that Assessment is Erroneous: ITAT [Read Order]")
![Revisional Jurisdiction cannot be invoked on Highly Debatable Issues: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Revisional-Jurisdiction-Debatable-Issues-ITAT-taxscan.jpeg "Revisional Jurisdiction cannot be invoked on Highly Debatable Issues: ITAT [Read Order]")