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The twin conditions, i.e., firstly, the order being erroneous and secondly, the order being prejudicial to the interest of revenue, must exist before power under Section 263 of the Income Tax Act, 1961 is exercised.
Supreme Court: In a case where the Andhra Pradesh High Court had condoned a delay of 1011 days even though no sufficient
Supreme Court: The 3-judge bench of RF Nariman, Navin Sinha and KM Joseph has reiterated the principles of natural justice as follows:
Jharkhand High Court: Sanjay Kumar Dwivedi, J. heard a writ petition that sought to quash the order passed by the respondent whereby
Karnataka High Court: While deciding a criminal petition filed under Section 482 of CrPC, a Single Judge Bench comprising of K.N. Phaneendra,
Rajasthan High Court: This writ petition under Article 226 of the Constitution is directed against the order of punishment dated 8/12/2011, whereby