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Search Results for Tag : revisional

News

Delhi HC: HC Can’t Control Day to Day Affairs of Trial Court in Exercise of Revisional Power(08.07.2022)

Delhi High Court has held that a High Court, in exercise of its Revisional power, cannot be seen as controlling the day to day affairs of the Trial Co.....

Tags : Delhi High Court, trail Court, Revisional Power



Ker. HC: Approach Court of Lowest Forum when Concurrent Revisional Jurisdiction is Available(02.11.2023)

Kerala High Court has held that it is just and appropriate for a party to invoke jurisdiction of the Court of Sessions first, where the revision is po.....

Tags : Kerala High Court, Concurrent Revisional Jurisdiction, Lowest Forum



Ker HC: Revisional Power of Collector Can be Exercised against AO under S.13 of Ker Building Tax Act(11.12.2023)

Kerala High Court has held that from the bare perusal of Section 13, it can be gathered that the District Collector may exercise the Revisional power .....

Tags : Kerala High Court, Revisional Power, District Collector



Bom HC: HC Has the Authority to Suspend Sentence Even if the Accused Hasn’t Surrendered(10.01.2024)

Bombay High Court while observing that the High Court can’t refuse to entertain a revision without surrender, has held that in exercise of the revisio.....

Tags : Bombay High Court, Surrender, Suspend, Revisional Jurisdiction



ITAT, Ahmedabad: Mere Change of Opinion Cannot be Ground Invoking Revisional Jurisdiction(24.01.2022)

Income Tax Appellate Tribunal (ITAT), Ahmedabad, has held that a mere change of opinion cannot be a ground for invoking revisional jurisdiction under .....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction



ITAT Pune: Revisional Jurisdiction Cannot be Invoked Against an Illegal Re-Assessment(20.06.2019)

Income Tax Appellate Tribunal (ITAT Pune) has noted that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked b.....

Tags : ITAT Pune, Revisional Jurisdiction



TL HC: Revisional Court Cannot Set Aside Findings of Facts Recorded By Lower Court(17.03.2023)

Telangana High Court has observed that the Revisional Court has no jurisdiction to set aside the findings of facts recorded by a Subordinate Court and.....

Tags : Telangana High Court, Revisional Court



ITAT, Mumbai: Revisional Jurisdiction Can’t be Invoked , Order of Assessment Without Reasons(04.04.2022)

Income Tax Appellate Tribunal, Mumbai, has observed that the revisional jurisdiction under section 263 of Income Tax Act, 1961 cannot be invoked while.....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, Section 263 of the Income Tax Act, 1961, M/s Reliance Payment Solutions Pvt Ltd



ITAT, Indore: Revisional Jurisdiction Cannot be Invoked if Assessment Orders Not Erroneous(30.06.2021)

Income Tax Appellate Tribunal (ITAT), Indore has held that revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked if .....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction



Orissa HC: Revision Petition Not Maintainable Against District Court Appellate/Revisional Order(19.04.2022)

Orissa High Court has held that a revision petition under Section 115 of the Code of Civil Procedure Code,1908 is not maintainable before the High Co.....

Tags : Orissa High Court, under Section 115 of the Code of Civil Procedure ,1908, High Court, revisional jurisdiction



Rajasthan HC: Revisional Power at Stage of Framing of Charges is Very Restricted(22.04.2022)

Rajasthan High Court has ruled that at the stage of framing of charge, the extent of interference of the High Court, as a Revisional Court is very lim.....

Tags : Rajasthan High Court, High Court, Revisional Court, allegation



Telangana HC: Outright Rejection of Stay Application is Not Justified(26.04.2022)

Telangana High Court has held that the appellate and revisional authorities must judiciously implement their discretionary power so as to grant a stay.....

Tags : Telangana High Court, appellate, revisional authorities, Telangana Value Added Tax Act, 2005



ITAT, Delhi: Revisional Jurisdiction Can be Invoked in Very Gross Case of Inadequacy in Inquiry(29.04.2022)

Income Tax Appellate Tribunal, Delhi has ruled that the Revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked in a very.....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263, Income Tax Act, 1961



ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961



ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)

Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....

Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961



ITAT, Amritsar: Revisional Order Should be in Detail, Enriched With Facts(17.05.2022)

Income Tax Appellate Tribunal, Amritsar while quashing a revisional order, has observed that the order under Section 263 of the Income Tax Act, 1961 s.....

Tags : Income Tax Appellate Tribunal, Section 263, revisional



ITAT: Revisional Order Based on Suspicion is Invalid(20.05.2022)

Income Tax Appellate Tribunal (ITAT), Chennai Bench, has held that the revisional order under Section 263 of the Income Tax Act, 1961 cannot be merely.....

Tags : Income Tax Appellate Tribunal, Revisional Order, Suspicion



P&H HC: BCI Can Assume Revisional Jurisdiction Only When Matter is Disposed of by State Bar Council(21.10.2024)

P&H HC has stated that the revisional jurisdiction by the Bar Council of India can only be assumed, when a matter is disposed of by a State Bar Counci.....

Tags : P&H High Court, Revisional Jurisdiction, Bar Council of India



Judgments

High Court cannot interfere with finding of fact in revisional jurisdiction unless there is perversity or misappreciation of evidence(08.06.2020)

In the facts of present case, the Appellant is the tenant of two shop rooms-one on the ground floor and the other on the first floor. The tenant is do.....

Tags : Eviction, Revisional jurisdiction, Legality



Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)

The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....

Tags : Assessment, Revisional order, Legality



Power under Section 482 of CrPC cannot be exercised where the allegations are required to be proved in Court of law(01.06.2020)

The Respondent/complainant filed a complaint under Section 14 and 14 (a) read with Para 76 (D) and Para 78 (3) of the Employees Provident Fund Scheme,.....

Tags : Revisional challenge, Bar, Legality



While exercising the power under Order VII Rule 11 of CPC, the Court has to see the averments made in the plaint and documents relied upon by the Plaintiff(05.07.2022)

The present revision petition has been filed challenging the impugned order whereby the application under Order VII Rule 11 of Code of Civil Procedure.....

Tags : Revisional jurisdiction, Interference, Illegality



Suo motu power of revision could be exercised by the Revisional Authority, when an order made in proceeding is prejudicial to the interests of the State(01.02.2023)

Present appeal, by special leave registers a challenge to an order passed by the High Court dismissing Civil Writ Petition presented by the Appellant .....

Tags : Revisional Authority, Powers, Assessment orders



ITAT, Mumbai: Revisional Jurisdiction Invoked for Lack of Inquiry, Not for Inadequate Inquiry(08.04.2022)

Income Tax Appellate Tribunal, Mumbai has ruled that the revisional jurisdiction can be invoked only for lack of inquiry and not for inadequate inquir.....

Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction, lack of inquiry, section 263, Income Tax Act, 1961



ITAT, Mumbai: Revisional Jurisdiction Can be Invoked for Lack of Inquiry, Not for Inadequate Inquiry(11.04.2022)

Income Tax Appellate Tribunal, Mumbai has observed that the revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked only .....

Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263 of the Income Tax Act, 1961, lack of inquiry, inadequate inquiry



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