Search Results for Tag : revisional jurisdiction
News
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
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
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
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 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
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
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
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
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
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
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
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
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