Income Tax - Highlights / Catch Notes

Revision u/s 263 - The argument of the petitioner that the ...

Court Upholds Validity of Section 263 Proceedings; Petitioner's Claims of Non-Prejudice and Jurisdiction Rejected.

May 27, 2022

Case Laws Income Tax HC

Revision u/s 263 - The argument of the petitioner that the assessment order was not prejudicial to the interest of revenue and therefore the proceeding under Section 263 was liable to be quashed cannot be countenanced. A proceeding under Section 263 of the Income Tax Act, 1961 cannot be scuttled. Further, the petitioner participated in the proceeding initiated under Section 263 of the Income Tax Act, 1961. Therefore, it is not open to the petitioner to turn around to state that the proceeding was without jurisdiction. - HC

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Revision u/s 263 - The argument of the petitioner that the ...

Court Upholds Validity of Section 263 Proceedings; Petitioner's Claims of Non-Prejudice and Jurisdiction Rejected.

May 27, 2022

Case Laws Income Tax HC

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