S 263 - Judgment Search Results

Harvatex Engg. and Processing Co. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1991)38ITD167(Delhi)

..... order passed by commissioner is set aside revision under s 263 opportunity of being heard asked assessee to appear but not ..... giving an opportunity of being heard as contemplated under section 263 the opportunity must be a full opportunity which should disclose ..... giving an opportunity of being heard as contemplated under section 263 the opportunity must be a full opportunity which should disclose .....

T.N. Civil Supplies Corporation Ltd. Vs. Commissioner of Income-tax

Court: Supreme Court of India

Reported in: (2003)180CTR(SC)307; [2003]260ITR82(SC); (2003)9SCC235

..... scope for limiting phrase order passed by income tax officer in section 263 to exclude orders passed by income tax officer on directions of ..... for limiting phrase order passed by income tax officer in section 263 to exclude orders passed by income tax officer on directions of ..... the phrase order passed by the income tax officer in section 263 to exclude orders passed by the income tax officer on the .....

Dit Vs. Jyoti Foundation

Court: Delhi

..... 3 the director of income tax exemptions issued notice under section 263 and thereafter passed the order dated 30th march 2012 recording ..... make such an inquiry prudent that the word erroneous in section 263 includes the failure to make such an inquiry the order ..... necessary enquiry if required and necessary before the order under section 263 is passed in such cases the order of the assessing officer .....

Commissioner of Income-tax Vs. Carborandum Universal Ltd.

Court: Chennai

Reported in: (1998)149CTR(Mad)309; [1999]240ITR99(Mad)

..... commissioner appeals and hence commissioner had no jurisdiction to interfere under section 263 held the supreme court in the case of cit v shri ..... the commissioner of income tax had jurisdiction to act under section 263 of the income tax act on the ground that dropping of ..... has jurisdiction to revise the original assessment order made under section 263 2 a of the act our answer to this question is .....

Commissioner of Income Tax Vs. Shreyas Land Development Corpn.

Court: Gujarat

Reported in: (2003)184CTR(Guj)607

..... with section 144b could be revised by the commissioner under section 263 ratio the assessment order passed by the assessing officer under section ..... with section 144b could be revised by the commissioner under section 263 case law analysis cit v east coast marine products p ltd ..... 144b of the it act the order of the cit under section 263 was invalid 2 learned advocate shri bharat naik has appeared for .....

Commissioner of Income-tax Delhi Vs Honda Siel Power Products Ltd

Court: Delhi

..... tax could not have resorted to the corrective mechanism under section 263 of the said act the income tax appellate tribunal referred ..... make such an inquiry prudent that the word erroneous in section 263 includes the failure to make such an inquiry the order becomeserroneous ..... therefore be amenable to correction under the revisional jurisdiction of section 263 of the said act in the case of gee vee .....

Schenectady Beck India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)92TTJ(Mum.)872

..... comes within the jurisdiction of section 147 and not under section 263 the learned counsel for the assessee further pointed out that the ..... cit made a grievous error by assumption of jurisdiction under section 263 not vested in her by law 7 shri shah the learned ..... the interest of the revenue accordingly she assumed jurisdiction under section 263 of the act 8 shri khare learned counsel for the assessee .....

Surat Borough Municipality Vs. Nagindas Maganlal

Court: Mumbai

Reported in: AIR1953Bom29; (1952)54BOMLR800; ILR1953Bom4

..... sentence recorded by the trial magistrate 10 conviction upheld criminal procedure code act v of 1898 sections 263 264 350 354 355 summary trial evidence partly recorded by magistrate and notes of evidence ..... evidence partly recorded by himself legality of procedure when in a summary trial under section 263 of the criminal procedure code 1898 the evidence has been recorded partly by one magistrate who .....

Commissioner of Income Tax Vs. Bhagwan Das

Court: Allahabad

Reported in: (2004)191CTR(All)531; [2005]272ITR367(All)

..... the said exemption was allowed by the ao the cit initiated proceedings under section 263 of the act on the ground that in making the assessment the ao did ..... sources as claimed were fully exempt in response to the notice issued under section 263 the assessee appeared before the cit and stated that he has maintained proper accounts ..... and prejudicial to the interest of revenue income tax act 1961 s 263

The Commissioner of Income Tax and Another Vs. M/S Infosys Technologie ...

Court: Karnataka

..... the revenue and therefore while the commissioner was justified in exercising the jurisdiction under section 263 of the act the tribunal was definitely not justified in interfering with this order of ..... the tribunal having set aside the original order of the commissioner exercising jurisdiction under section 263 of the act these orders cannot be sustained and therefore having allowed the appeals and .....