Home Highlights May 2013 Year 2013 This

You may also like:

1. Revision u/s 264 in favor of assessee - petitioner has not waived his appellate right - delay of 2 years, 10 months and 8 days can not be condoned - HC

2. Maintainability of wrt petition before HC where option for filing Revision u/s 264 is available - Rejection of Refund of excess amount paid as tax - There are no...

3. Revision u/s 264 in favor of assessee - period of limitation - the petitioner cannot be shut out from placing facts before the Commissioner and Section 264 empowers the...

4. Revision u/s 264 in favor of assessee - Commissioner has rejected the revision petition u/s 264 on the ground of that the Petitioner did not comply with the mandatory...

5. Revision u/s 264 in favor of assessee - an order/ intimation passed u/s 143(1) passed by the AO is equally an order, which can be questioned and be made subject matter...

6. Rejection application for Revision u/s 264 in favor of assessee - Rejection on the ground the assessee has filing an appeal u/s 246 which was rejected by the CIT(A) due...

7. Power of CIT u/s 264 - Revision in favor of assessee - Power under Section 264 of the Act, is wide enough, to include rectification of a “bonafide” error committed by an...

8. Revision u/s 264 - computation of income from capital gains - Although, there is a detailed discussion with regard to the nature of the transaction, as to whether it is...

9. Applications u/s 264 for revision in favor of assessee - Condonation of delay - Proviso to Sub-Section (3) of Section 264 confers a statutory power on the Commissioner...

10. Revision u/s 264 in favor of assessee - condonation of delay in filing an application - in terms of the proviso to Section 264 (3), the PCIT should also examine whether...

11. Claim of refund - Revision before the Commissioner u/s 264 in favor of assessee, against in intimation u/s 143(1) - the intimation under Section 143(1) is regarded as an...

12. Revision of other orders u/s 264 - petitioners sought to expressly withdraw the revision petition filed u/s 264 - application was pending for decision - Thus by not...

13. Revision u/s 264 - application for revision was rejected because it was not accompanied by the requisite fee of Rs.500/- An opportunity should be given to cure the same - HC

14. Revision u/s 264 in favor of assessee - Claim for refund of excess Tax paid/waiver of interest under Sections 234A, 234B and 234C denied - reason assigned for rejection...

15. Revision of order of AO u/s 264 in favor of assessee - Retrospective amendment to be considered or not - Commissioner is not only entitled but is duty bound to correct...