Kar. HC: Challenge to Singing State Anthem Dismissed, Right to Remain Silent Cited  ||  Del. HC: Property Given by Deceased Husband Can Only be Enjoyed by Hindu Woman Without Income  ||  SC: Can Only Apply Egg Shell Skull Rule if Patient Had Pre-Existing Conditions  ||  NCDRC Members Roasted for Issuing Warrants Despite SC’s Order Directing Non-Coercive Steps  ||  SC: Government Officers to First Appear Virtually, if Court Thinks Their Presence to be Necessary  ||  Suo Motu PIL Initiated by Telangana HC on Sr. Advocate’s Letter Alleging Handcuffing of Accused  ||  Del. HC: Only Persons Holding BAMS/BUMS Degree Have Right to Obtain Ayur. Medical Pract. License  ||  Del. HC: SOPs to be Followed by Colleges During Events, Framed by Delhi Police  ||  SC: Idea of Punishment is Not to Keep Prisoners in Difficult, Overcrowded Prisons  ||  SC: IMA Cautioned With Regard to Unethical Practices by its Members    

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 2024 - All Rights Reserved