![Income Tax Dept. can Inspect Seized Jewellery amid Pending S.263 Proceedings Without Disclosing Reasons: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/07/500x300_2124114-income-tax-dept-inspect-seized-jewellery-amid-proceedings-without-disclosing-reasons-calcutta-hc-taxscan.webp "Income Tax Dept. can Inspect Seized Jewellery amid Pending S.263 Proceedings Without Disclosing Reasons: Calcutta HC [Read Order]")
Income Tax Dept. can Inspect Seized Jewellery amid Pending S.263 Proceedings Without Disclosing Reasons: Calcutta HC [Read Order]
The Calcutta High Court recently delivered a notable judgment, ruling that the Income Tax Department is not required to provide all information and...
![PCIT Cannot Invoke Revisionary Powers u/s 263 where AO took a Plausible View after Due Enquiry: ITAT favours City Union Bank [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/250x150_2117507-itat-favours-city-union-bank-taxscan.webp "PCIT Cannot Invoke Revisionary Powers u/s 263 where AO took a Plausible View after Due Enquiry: ITAT favours City Union Bank [Read Order]")
![PCIT found to have Erred in Exercising Revisionary Powers u/s 263: ITAT sets aside Revisionary Order [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116500-exercising-revisionary-powers-itat-revisionary-order-taxscan.webp "PCIT found to have Erred in Exercising Revisionary Powers u/s 263: ITAT sets aside Revisionary Order [Read Order]")
![ITAT Quashes Revisionary Order u/s 263 Against Sabarmati Gas as PCIT Exceeded Scope of Show Cause Notice [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2115862-itat-quashes-revisionary-order-263-against-sabarmati-gas-pcit-exceeded-scope-show-cause-notice-taxscan.webp "ITAT Quashes Revisionary Order u/s 263 Against Sabarmati Gas as PCIT Exceeded Scope of Show Cause Notice [Read Order]")
![ITAT sets aside PCIT Order on Revenue Recognition, Holds No Revenue Prejudice as Income Declared in Subsequent Years [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/250x150_2054662-itat-itat-roundup-weeklyrounup-taxscan-6.webp "ITAT sets aside PCIT Order on Revenue Recognition, Holds No Revenue Prejudice as Income Declared in Subsequent Years [Read Order]")
![ITAT allows Withdrawal of Appeal Due to Lack of Objection from Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Allows-Withdrawal-of-Appeal-Due-Withdrawal-of-Appeal-Due-Withdrawal-of-Appeal-Lack-of-Objection-from-Department-Lack-of-Objection-taxscan.jpg "ITAT allows Withdrawal of Appeal Due to Lack of Objection from Department [Read Order]")
Substitution of Legally Sustainable View taken by AO u/s 263 Revision Proceedings Invalid: ITAT [Read Order]
In a recent ruling, the Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) invalidated the action of the Principal Commissioner of Income Tax ( PCIT ) in initiating revisionary proceedings...
![Substitution of Legally Sustainable View taken by AO u/s 263 Revision Proceedings Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Principal-Commissioner-of-Income-Tax-PCIT-Substitution-of-Legally-Section-263-of-the-Income-Tax-Act-TAXSCAN.jpg "Substitution of Legally Sustainable View taken by AO u/s 263 Revision Proceedings Invalid: ITAT [Read Order]")
Limitation u/s 263 of Ties to Original Assessment Order when Reassessment Order is Distinct and Different: Rajasthan HC [Read Order]
The Rajasthan High Court set aside the notice issued under Section 263 of the Income Tax Act, 1961 stating the limitation invoking revisionary powers relate back to original income tax assessment...
![Limitation u/s 263 of Ties to Original Assessment Order when Reassessment Order is Distinct and Different: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Rajasthan-HC-Rajasthan-High-Court-under-Section-263-of-the-Income-Tax-Act-Income-Tax-Act-Income-Tax-Reassessment-Order-Assessment-Order-High-Court-news-Income-Tax-News-taxscan.jpg "Limitation u/s 263 of Ties to Original Assessment Order when Reassessment Order is Distinct and Different: Rajasthan HC [Read Order]")
Inadequate enquiry u/S 263 of Income Tax Act is not sustainable: Delhi HC dismisses appeal [Read Order]
The Delhi High Court dismissed an appeal, asserting that an insufficient inquiry under Section 263 of the Income Tax Act 1961 was not sustainable. The Principal Commissioner of Income Tax ( PCIT )...
![Inadequate enquiry u/S 263 of Income Tax Act is not sustainable: Delhi HC dismisses appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/delhi-high-court-delhi-hc-Delhi-HC-ruling-on-inadequate-enquiry-Income-Tax-Act-income-tax-Sustainable-appeal-dismissal-by-Delhi-HC-taxscan.jpeg "Inadequate enquiry u/S 263 of Income Tax Act is not sustainable: Delhi HC dismisses appeal [Read Order]")
![Assessment Order passed after thorough Scrutiny by AO: ITAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Chennai-Income-Tax-Appellate-Tribunal-Assessment-Order-ITAT-AO-Scrutiny-taxscan.jpg "Assessment Order passed after thorough Scrutiny by AO: ITAT sets aside Order [Read Order]")
Order passed Invoking S. 263 without Satisfying Twin Condition is Invalid: Delhi HC [Read Order]
The Delhi High Court has held that an order passed invoking section 263 of the Income Tax Act, 1961 without satisfying twin condition is invalid. The conditions are that the order of the AO should be...
![Order passed Invoking S. 263 without Satisfying Twin Condition is Invalid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-Twin-Condition-Interest-of-revenue-Income-Tax-AOs-erroneous-order-Assesing-officer-taxscan.jpg "Order passed Invoking S. 263 without Satisfying Twin Condition is Invalid: Delhi HC [Read Order]")
Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and can't give rise to any Valid Collateral Proceeding: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that the revisionary order passed under Section 263 of the Income Tax Act, 1961 in the name of a non-existent entity is void ab...
![Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and cant give rise to any Valid Collateral Proceeding: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Revisionary-Order-Collateral-ITAT-ITAT-Kolkata-Collateral-Proceeding-Non-Existent-Entity-Void-Ab-Initio-taxscan.jpg "Revisionary Order passed u/s 263 in Name of Non-Existent Entity is Void Ab-Initio and cant give rise to any Valid Collateral Proceeding: ITAT [Read Order]")