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        Case ID :
        Income Tax

        Revision u/s 263 - unverified URD purchases - All these...

        Section 263 Revision: Unverified Transactions Must Be Uniformly Classified as Genuine or Bogus, Not Selectively Evaluated.

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                          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.
                                Revision u/s 263 - unverified URD purchases - All these transactions are interconnected and linked with each other. If any of the transaction is doubted then corresponding transaction should also be carrying same shadow of doubt - part of the transactions cannot be accepted as genuine and part of the transaction cannot accepted as bogus. Either the entire transaction to held as bogus or should be treated as genuine without making any cherry pick-up. Thus, for this reason as well, the assessment order cannot be held either erroneous or prejudicial to the interest of revenue.- AT
                                Note: It is a system-generated summary and is for quick reference only.
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