SC: Magistrates Should Not Record Prosecution Evidence in Sessions-Triable Cases  ||  Supreme Court Lays Down Guidelines on Using ITRs to Assess Motor Accident Victims' Income  ||  Supreme Court: Citing AI-Generated Fake Precedents Amounts to Advocate Misconduct  ||  Bombay HC: Horse-Trading Rampant in Maharashtra, FIRs 'Washed' After Switching Sides  ||  Tripura High Court: Senior Citizens Cannot be Penalised For Failing to Follow Cases Online  ||  Delhi High Court: Parent Cannot Gain Advantage by Keeping a Child Against a Foreign Court Order  ||  Allahabad HC: Places of Worship Act Bars Conversion of Religious Character, Not State Acquisition  ||  Jharkhand HC: Single Instance of Mother-In-Law Abusing Daughter-In-Law Does Not Amount to Cruelty  ||  Madras High Court: No Appeal Lies Against E-Court Status or Adjournment Orders  ||  Chhattisgarh HC: Judicial Officer Promotion Cannot be Denied on Complaint Without Disciplinary Action    

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