S. 263 : Commissioner-Revision of orders prejudicial to revenue-Amalgamation-Non-existing company-Not filed the details of effective date of transfer-Assessing Officer was not aware of merger-Revision is held to be valid-: Capital gains-Shifting of industrial undertaking from urban area. [S. 54G]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Investment in a residential house-Conducted detailed enquiry-Revision is not valid.[S. 54F, 142(1) 143(3)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Deposit of cash in bank-Explained the source-Direction was modified.
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Sale of plots-Capital gains-Business income-Order was passed considering the evidences produced in the course of assessment proceedings-Revision order was quashed [S. 28(i),45, 143(3)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to make inquiries or verification-Revision is justified. [S.800JJA, 143(3)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Income from house property-Stock in trade-Amendment bringing notional annual value of property held as stock-in-trade to tax is prospective-Revision is not valid.[S.23(1)(a), 23(5), 24(a)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Provisions made under various heads-Assessing Officer has not examined the details-Revision is valid-Benefit of Circular-Eligible deduction. [S.80P]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Reassessment order-Issue on which revision order was passed was neither subject matter of reassessment nor coming to notice during reassessment proceedings-Order is not erroneous. [S. 143(3), 147, 148]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Development expenses-Neither filed any written submission nor appeared before the Tribunal-Revision is justified.
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase of property-Not pointing out error in order passed by Assessing Officer and how it was prejudicial to Revenue-Revision order was quashed.[S. 56(2)(vii)(b)]