Request for providing information regarding pending litigation on the issue of revisional powers of Commissioner of Income Tax u/s 263 of the Income Tax, Act, 1961 in respect of the order passed by the Inspecting Assistant Commissioner of Income Tax, prior to amendments in 1984 and 1988
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Revisional powers of Commissioner under section 263: departments must report pending litigation on pre amendment assistant commissioner orders by deadline. Revisional powers of the Commissioner under section 263 are in question where orders were passed by the Inspecting Assistant Commissioner before Explanation (a) and (b) were added; departments must report any pending litigation on that issue to the designated legal office by the prescribed internal deadline, and failure to report will be treated as confirmation that no such litigation is pending.
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.
Revisional powers of Commissioner under section 263: departments must report pending litigation on pre amendment assistant commissioner orders by deadline.
Revisional powers of the Commissioner under section 263 are in question where orders were passed by the Inspecting Assistant Commissioner before Explanation (a) and (b) were added; departments must report any pending litigation on that issue to the designated legal office by the prescribed internal deadline, and failure to report will be treated as confirmation that no such litigation is pending.
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