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Central Government Act Section 263(1) in The Income- Tax Act, 1995
(1) The Commissioner may call for and examine ... hereby declared that, for the purposes of this sub- section,-
999999. (a) an order passed 4 on or before
Central Government Act
Central Government Act Section 263 in The Indian Penal Code, 1860
263. Erasure of mark denoting that stamp has been
Central Government Act
Central Government Act Section 263(1) in The Companies Act, 1956
(1) At a general meeting of a public company
Central Government Act
Central Government Act Section 263(2) in The Income- Tax Act, 1995
(2) 2[ No order shall be made under
Central Government Act
Central Government Act Section 263(h) in The Code Of Criminal Procedure, 1973
(h) the finding
Central Government Act
period of limitation
envisaged under Sub-section (2) of Section 263 of the Income Tax Act, 1961
(for short ... purported to invoke his revisional jurisdiction in terms of
Section 263 of the Act and by an order dated
Supreme Court of India
Central Government Act Section 263(3) in The Income- Tax Act, 1995
(3) Notwithstanding anything contained in sub- section
Central Government Act
Ludhiana revising order of the assessing officer
under section 263 of the Income Tax Act for the assessment year ... learned Commissioner (C) has wrongly passed orders under
section 263.
4. That the order
Income Tax Appellate Tribunal - Chandigarh
order in exercise
of his powers of revision under section 263, the Commissioner finds
that the assessing officer ... thus, the
Commissioner cannot pass an order under section 263 pertaining to the
penalty.
Ratio:
Even if while examining
Income Tax Appellate Tribunal - Chandigarh
respectively,
passed under section 263 of the Income Tax Act, 1961, while IT(SS)A No.
121/Hyd/2002 ... Commissioner-3,
Hyderabad, dated 28-3-2002, under section 263 of the Act. As all these
appeals belong
Income Tax Appellate Tribunal - Hyderabad
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