SC: Appeal U/S 374 CrPC/415 BNSS is Not Maintainable Against Sessions Court's Reversal of Acquittal  ||  SC Asked the Centre to Promote Awareness About the Consequences of Driving With an Expired Licence  ||  SC Explains How a Deceased Christian Wife's Property Devolves under the Indian Succession Act  ||  Supreme Court: Reach Stacker isn't a Motor Vehicle; MACT Claim Not Maintainable  ||  Supreme Court: Lift Makers, Operators and Owners Share Responsibility for User Safety  ||  Patna HC: Pressure to Sign Divorce and Child Custody does not Amount to Cruelty  ||  Bombay HC: Externment under the Police Act Requires Satisfaction About a Gang's Activities  ||  Bombay HC: False Travel Distance Claim Alone Doesn't Constitute Misappropriation  ||  J&K&L High Court: Interest on Delayed Gratuity is Not a Mandatory Pre-Deposit For an Appeal  ||  Meghalaya HC: Meritorious Candidate Cannot Be Denied Admission For a Two-Minute Delay    

Madras HC: CIT Can’t Invoke Revisionary Jurisdiction If Conditions u/s 263 of IT Act Not Fulfilled - (10 Jun 2021)

DIRECT TAXATION

Madras High Court has ruled that the Income Tax Appellate Tribunal (ITAT) rightly set aside the order passed under Section 263 of the Income Tax Act, 1961 on the ground that Commissioner of Income Tax lacks jurisdiction, stating that CIT cannot invoke revisionary jurisdiction unless conditions under Section 263 are fulfilled.

Tags : MADRAS HIGH COURT   REVISIONARY JURISDICTION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved