Section 263 review: Commissioners must verify pending appeals and complete reviews expeditiously to prevent revenue loss. Commissioners must, when examining cases for action under Section 263, verify whether an appeal against the ITO's order is pending with the Appellate Assistant Commissioner and, if pendency is found, prioritise and complete the revision proceedings expeditiously; where necessary the Commissioner may direct the ITO to request adjournment of the appellate hearing until the contemplated action under Section 263 is completed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 263 review: Commissioners must verify pending appeals and complete reviews expeditiously to prevent revenue loss.
Commissioners must, when examining cases for action under Section 263, verify whether an appeal against the ITO's order is pending with the Appellate Assistant Commissioner and, if pendency is found, prioritise and complete the revision proceedings expeditiously; where necessary the Commissioner may direct the ITO to request adjournment of the appellate hearing until the contemplated action under Section 263 is completed.
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