Revisional Jurisdiction can be invoked in a Very Gross Case of Inadequacy in Inquiry: ITAT
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the revisional jurisdiction under section 263 of the Income Tax Act, 1961...
![Revisional Jurisdiction can be invoked for Lack of Inquiry, not for Inadequate Inquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Revisional-Jurisdiction-Lack-of-Inquiry-Inadequate-Inquiry-ITAT-Taxscan.jpg "Revisional Jurisdiction can be invoked for Lack of Inquiry, not for Inadequate Inquiry: ITAT [Read Order]")
![CIT cannot direct AO to initiate Penalty while exercising Revisional Jurisdiction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/CIT-AO-Penalty-Revisional-Jurisdiction-ITAT-Taxscan.jpg "CIT cannot direct AO to initiate Penalty while exercising Revisional Jurisdiction: ITAT [Read Order]")
![Mere Change of Opinion can’t be a ground to invoke Revisional Jurisdiction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Revisional-Jurisdiction-ITAT-Taxscan.jpg "Mere Change of Opinion can’t be a ground to invoke Revisional Jurisdiction: ITAT [Read Order]")
![Revisional Jurisdiction can’t be invoked merely because AO treated Expenses under a different Head: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Revisional-Jurisdiction-AO-ITAT-Taxscan.jpg "Revisional Jurisdiction can’t be invoked merely because AO treated Expenses under a different Head: ITAT [Read Order]")
![Commissioner cannot invoke Revisional Jurisdiction to cancel Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Commissioner-Revisional-Jurisdiction-Assessment-ITAT-Taxscan.jpg "Commissioner cannot invoke Revisional Jurisdiction to cancel Assessment: ITAT [Read Order]")
![Revisional Jurisdiction cant be invoked when Re-Assessment is Illegal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Revisional-Jurisdiction-Re-Assessment-ITAT-Taxscan.jpg "Revisional Jurisdiction cant be invoked when Re-Assessment is Illegal: ITAT [Read Order]")
HC while exercising Revisional Jurisdiction can Condone Delay Since No Exclusion of Application of Limitation Act is made by HP VAT: SC [Read Judgment]
The Supreme Court in the case of Superintending Engineering v Excise and Taxation Officer held that the provisions of Section 5 of the Limitation Act are applicable on High Court while exercising...
![HC while exercising Revisional Jurisdiction can Condone Delay Since No Exclusion of Application of Limitation Act is made by HP VAT: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-Tax-Scan.jpg "HC while exercising Revisional Jurisdiction can Condone Delay Since No Exclusion of Application of Limitation Act is made by HP VAT: SC [Read Judgment]")
Revisional Jurisdiction can’t be invoked against an Illegal Re-Assessment Order: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the revisional jurisdiction under section 263 of the Income Tax Act cannot be invoked by the Commissioner if the assessment in...
![Revisional Jurisdiction can’t be invoked against an Illegal Re-Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Revisional-Jurisdiction-ITAT-Taxscan.jpg "Revisional Jurisdiction can’t be invoked against an Illegal Re-Assessment Order: ITAT [Read Order]")
Revisional Jurisdiction can’t be exercised on an Issue not covered in Re-Assessment: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) has held that the Commissioner of Income Tax cannot invoke revisional jurisdiction under Section 263 of the Income Tax Act in respect on an...
![Income Tax Officer has No Power to Exercise Revisional Jurisdiction: Allahabad HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Allahabad-High-Court-Taxscan.jpg "Income Tax Officer has No Power to Exercise Revisional Jurisdiction: Allahabad HC [Read Judgment]")
A Claim not made in Original or Revised Return can be Allowed by Appellate Authorities: Delhi HC [Read Judgment]
In RITES Ltd v. CIT Delhi, the division bench of the Delhi High Court held that the appellate authorities can invoke their revisional jurisdiction under the Income Tax Act in case if the assessee...
![A Claim not made in Original or Revised Return can be Allowed by Appellate Authorities: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "A Claim not made in Original or Revised Return can be Allowed by Appellate Authorities: Delhi HC [Read Judgment]")