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Revision power under Section 263 cannot be exercised in routine manner where the Commissioner merely believes that the Assessing Officer should have made more inquiries- Supreme Court

Section 292B of the Income Tax Act, 1961 cannot be used to save an assessment order passed by overlooking errors apparent on face of the record-Delhi High Court

Reassessment under Section 147 valid where the conditions for initiating assessment u/s 153A or 153C are unsatisfied – Delhi High Court

Amount received for surrender of rights leading to loss of income classified as capital receipt, not taxable: Telangana High Court

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19 Apr 2025, Sat

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By CA Sombir Singh Nov 22, 2024 No Comments

Revision power under Section 263 cannot be exercised in routine manner where the Commissioner merely believes that the Assessing Officer should have made more inquiries- Supreme Court

The Supreme Court of India, in a bench comprising Chief Justice Sanjiv Khanna, Justice Sanjay…

April 18, 2025
Section 292B of the Income Tax Act, 1961 cannot be used to save an assessment order passed by overlooking errors apparent on face of the record-Delhi High Court

The Delhi High Court quashed the assessment order and held that Section 292B of the…

February 28, 2025
Reassessment under Section 147 valid where the conditions for initiating assessment u/s 153A or 153C are unsatisfied – Delhi High Court

The Delhi High Court has held that reassessment proceedings initiated under Section 147 of the…

February 27, 2025
Amount received for surrender of rights leading to loss of income classified as capital receipt, not taxable: Telangana High Court

The Telangana High Court has held that the payment made under the agreement to the…

February 27, 2025
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February 19, 2025
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November 22, 2024

By CA Sombir Singh

Delhi High Court High court Top Stories Uncategorized

Reassessment under Section 147 valid where the conditions for initiating assessment u/s 153A or 153C are unsatisfied – Delhi High Court

CA Sombir Singh Feb 27, 2025

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CA Sombir Singh Nov 21, 2024

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Top Stories

Revision power under Section 263 cannot be exercised in routine manner where the Commissioner merely believes that the Assessing Officer should have made more inquiries- Supreme Court

Delhi High Court High court Top Stories

Section 292B of the Income Tax Act, 1961 cannot be used to save an assessment order passed by overlooking errors apparent on face of the record-Delhi High Court

Delhi High Court High court Top Stories Uncategorized

Reassessment under Section 147 valid where the conditions for initiating assessment u/s 153A or 153C are unsatisfied – Delhi High Court

Telangana High Court

Amount received for surrender of rights leading to loss of income classified as capital receipt, not taxable: Telangana High Court