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Income Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Revision power u/s 264 - CIT committed a manifest error in ...


Tax Authority Missteps: CIT Wrongly Uses Revision Power u/s 264 During Pending Appeal Process.

March 14, 2014

Case Laws     Income Tax     HC

Revision power u/s 264 - CIT committed a manifest error in exercising revisional power when petitioner's appeal was pending before CIT (Appeals) - HC

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  1. HC held that revisional authority's refusal to exercise jurisdiction under Section 264 was legally untenable. The authority's reasoning that revision was not...

  2. The High Court held that the intimation u/s 143(1) of the Income Tax Act falls within the ambit of 'any orders' envisaged u/s 264, making revision maintainable against...

  3. The HC held that even if an assessee commits an error, it can be examined u/s 264 of the Act, which has a wide scope. The revision authority cannot decline consideration...

  4. Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195...

  5. 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...

  6. 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...

  7. Revision u/s 264 - seeking direction to re-consider the claim of the petitioner for deduction u/s 80-IA - there is no limitation on the power of the Pr. CCIT, CCIT, CIT...

  8. Revision u/s 264 - Scope of revision under section 264 of the Income Tax Act, 1961 cannot be abused as a substitute to get over an order of assessment passed second...

  9. 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...

  10. Revision u/s 264 - penalty u/s 270A imposed - waiver of penalty u/s 270AA - The very fact that the indications were made that the matter fall within (a) and (c),...

  11. Revision u/s 264 in favor of assessee - It is manifest that only suo-motu power of the Commissioner under Section 264 of the IT Act, is restricted against an order...

  12. Jurisdiction to entertain petitioner’s Revision application u/s 264 - The Court referenced Section 143(1)(A) and Section 120 of the Income Tax Act, emphasizing that CPC...

  13. Section 264 revision application concerning long-term capital gain (LTCG) on extinguishment of shares due to loss arising from NCLT order. Petitioner's claim for loss on...

  14. Condonation of delay filling Revision u/s 264 - refund of the FBT return - Powers conferred under Section 264 of the Act are very wide. Commissioner is bound to apply...

  15. Revision u/s 264 - Petitioners after dismissal of the earlier petition by this Court against the same assessment order without filing any statutory Appeal before the CIT...

 

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