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![Revisionary Jurisdiction under Income Tax Act cannot be invoked on allegation of Improper Inquiry by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-ITAT-Delhi-Income-tax-act-Revisionary-Jurisdiction-improper-inquiry-Assessing-Officer-taxscan.jpg "Revisionary Jurisdiction under Income Tax Act cannot be invoked on allegation of Improper Inquiry by AO: ITAT [Read Order]")
Revisionary Jurisdiction under Income Tax Act cannot be invoked on allegation of Improper Inquiry by AO: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that revisionary jurisdiction under the Income Tax Act, 1961 cannot be...
![Assessment cant exceed prescribed Scope of Limited Scrutiny invoking Revisionary jurisdiction u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-exceed-prescribed-Scope-Limited-Scrutiny-invoking-Revisionary-jurisdiction-Income-Tax-Act-ITAT-taxscan.jpg "Assessment cant exceed prescribed Scope of Limited Scrutiny invoking Revisionary jurisdiction u/s 263 of Income Tax Act: ITAT [Read Order]")
![Matters Pending Before CIT(A) for Adjudication cannot be Disputed in Proceedings u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Matters-Pending-Before-CITA-for-Adjudication-cannot-be-Disputed-in-Proceedings-CITA-Adjudication-Disputed-in-Proceedings-ITAT-Taxscan.jpg "Matters Pending Before CIT(A) for Adjudication cannot be Disputed in Proceedings u/s 263: ITAT [Read Order]")
![Invocation of Revisionary Jurisdiction on same issues for which Reopening proceedings was done by AO: Calcutta HC quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Calcutta-High-Court-Revisionary-Jurisdiction-Calcutta-High-Court-quashes-Order-Reopening-proceedings-taxscan.jpg "Invocation of Revisionary Jurisdiction on same issues for which Reopening proceedings was done by AO: Calcutta HC quashes Order [Read Order]")
![Lack of Enquiry at right time, to prejudice Interest of Revenue, invokes Revisionary Jurisdiction u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/interest-of-Revenue-revisionary-jurisdiction-ITAT-Taxscan.jpg "Lack of Enquiry at right time, to prejudice Interest of Revenue, invokes Revisionary Jurisdiction u/s 263: ITAT [Read Order]")
CIT can't invoke Revisionary Jurisdiction If conditions prescribed under Sec 263 of Income Tax Act are not fulfilled: Madras High Court [Read Judgment]
The Madras High Court ruled that the Income Tax Appellate Tribunal (ITAT) rightly set aside the order passed under Section 263 of the Income Tax Act on the ground that CIT lacks jurisdiction. The...
![CIT cant invoke Revisionary Jurisdiction If conditions prescribed under Sec 263 of Income Tax Act are not fulfilled: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/Section-263-CIT-Revisionary-Jurisdiction-Sec-263-of-Income-Tax-Act-Madras-High-Court-Taxscan.jpeg "CIT cant invoke Revisionary Jurisdiction If conditions prescribed under Sec 263 of Income Tax Act are not fulfilled: Madras High Court [Read Judgment]")
PCIT not justified in invoking Revisionary Jurisdiction merely on basis of different opinion: ITAT grants Relief to Grasim Industries
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while granting the Relief to Grasim Industries ruled that the PCIT not justified in invoking revisionary jurisdiction merely on the basis of...
![Revisionary Jurisdiction can’t be invoked against a Draft Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Revisionary-Jurisdiction-ITAT-Taxscan.jpg "Revisionary Jurisdiction can’t be invoked against a Draft Assessment Order: ITAT [Read Order]")
Commissioner cannot invoke his Revisionary Jurisdiction If the matter has been already heard by CIT (A): ITAT [Read Order]
The Income Tax Appellate Tribunal Jaipur bench in its recent order observed that the Commissioner cannot invoke his Revisionary Jurisdiction under Section 263 of the Income Tax Act, 1961 if the matter...
![Commissioner cannot invoke his Revisionary Jurisdiction If the matter has been already heard by CIT (A): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Commissioner cannot invoke his Revisionary Jurisdiction If the matter has been already heard by CIT (A): ITAT [Read Order]")