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Section 263

Section 263, Section 147, Section 148

Delhi H.C : the Commissioner of Income Tax had wrongly invoked jurisdiction under Section 263 of the Income Tax Act, 1961

Avijit Das / January 17, 2012

High Court Of Delhi CIT-II Vs. Software Consultants Assessment Year : 1993-94 Section : 263, 148, 147 Sanjiv Khanna And […]

Karnataka H.C : the Assessing Officer should rework the credit in respect of Canadian and Thailand Tax claimed under Double Taxation Avoidance Agreement (DTAA) without specifying the error in the original order sought to be revised and how it was erroneous and prejudicial to the interest of the revenue

Avijit Das / January 4, 2012

High Court Of Karnataka CIT vs. Infosys Technologies Ltd. Assessment Years : 1995-96 And 1996-97 Section : 263 D.V. Shylendra

Karnataka H.C : The DTAA Clause 23 entered into by the Indian Government with the Canadian Government as well as the Thailand Government the income which fall part of total turnover and the consequential TDS claimed, in Canada and Thailand cannot be allowed, in India when computing the total deduction

Avijit Das / January 3, 2012

High Court Of Karnataka CIT vs. Infosys Technologies Ltd. Assessment Year : 1994-95 Section : 263 D.V. Shylendra Kumar And

Sec. 115JB, Section 263, Section 80-IA

Delhi H.C : Whether the Income Tax Appellate Tribunal (tribunal, for short) was correct in law in quashing the order passed by the Commissioner of Income Tax under Section 263 of the Act dated 31.12.2009?

Avijit Das / November 29, 2011

High Court Of Delhi CIT vs. DLF Power Ltd Asst. Year 2005-06 Section 263, 115JB, 80IA Sanjiv Khanna & R.

Section 92CA, Section 119, Section 263

Delhi H.C : the Tribunal erred in law in holding that CIT had validly assumed jurisdiction under s. 263 of the Act

Avijit Das / November 18, 2011

High Court Of Delhi Ranbaxy Laboratories Ltd. vs. CIT Section 92CA, 119, 263 A.K. Sikri, ACTG C.J. & Siddharth Mridul,

Allahabad H.C : Whether, in view of the provisions of section 80-IA(9) applicable to section 80-IB of the Income-tax Act, 1961, the restriction imposed by section 80-IA(9) is applicable at the stage of allowing deduction under section 80HHC or is applicable even at the stage of computing deduction under section 80HHC

Avijit Das / October 21, 2011

High Court Of Allahabad Anil Kumar Rastogi vs. ITO Assessment Years : 2001-02 & 2002-03 Section : 263 Sunil Ambwani

Section 237, Section 155, Section 263

Karnataka H.C : The assessee has not claimed the said amount in the returns filed under the purported exercise of power under Section 154 of the Act is valid

Avijit Das / September 19, 2011

High Court Of Karnataka CIT, Bangalore vs. Digital Global Soft Ltd. Assessment Year : 1999-2000 Section : 237, 155, 263

Section 119, Sec. 37(1), Section 263

Calcutta H.C : The said circular dated January 23, 2001 was binding on the Assessing Officer in the assessment proceedings before him

Avijit Das / August 2, 2011

High Court Of Calcutta Bhartia Industries Ltd. vs. CIT, Central-III Assessment Year : 1998-99 Section : 119, 37(1), 263 Bhaskar

Punjab & Haryana H.C : Commissioner has not furnished any opinion on any of the issues raised in his order under Section 263

Avijit Das / July 11, 2011

High Court Of Punjab & Haryana CIT-II, Ludhiana vs. Raja Industries Assessment Year : 2004-05 Section : 263 Adarsh Kumar

Sec. 234B, Sec. 115J, Section 147, Section 263

Punjab & Haryana H.C :the interpretation of Section 234B(4) made by the ITAT is sustainable in law as the same being based on misinterpretation of law as well as facts of the case in as much as order passed u/s 147 r.w. 143(3) of the I.T. Act in view of Explanation 2 to Section 234B was a regular assessment as earlier only processing u/s 143(1)(a)

Avijit Das / July 6, 2011

High Court Of Punjab & Haryana CIT vs. Nahar Spinning Mills Ltd. Assessment Year : 1989-90 Section : 234B, 147,

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