Tag Archives: Section 163

Order against dead person is nullity

By | April 4, 2016

Facts of the case For the assessment year 2009-10, the assessee’s case processed under scrutiny assessment  u/s 143(2). Thereafter, the Assessing Officer passed an order dated 23.6.2011, recomputing the income and ultimately arriving at the conclusion that an amount of Rs.57,162/- was due as refund by the Department to the assessee The assessee  died on 13.6.2013. The Commissioner… Read More »

Section 163 to be invoked only in case of Lack of enquiry and not in case of inadequate enquiry by AO

By | March 7, 2016

ITAT – Lucknow M/s Juhi Alloys Pvt. Ltd. Vs. CIT, I.T.A. No. 368/Lkw/2015, Date of Order: 24.02.2016, Issue: Whether provisions of Section 263 of the Income Tax Act, 1961 can be invoked only in the cases of lack of enquiry by the Assessing Officer and not in the case of inadequate enquiry by the Assessing… Read More »