Search Results for Tag : Revision
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Income Tax Department revised Income Tax Informants Reward Scheme(01.06.2018)
In order to encourage people’s participation to unearth black money and reduce tax evasion, a new reward scheme titled “Income Tax Informants Reward S.....
Tags : Scheme, Revision, Reward
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CBDT issues revised guidelines for compounding of offences under the Income-tax Act, 1961(16.09.2022)
In conformity with the Government's policy of facilitating Ease of Doing Business and decriminalisation of offences, Central Board of Direct Taxes (CB.....
Tags : Compounding, Offences, Guidelines, Revision
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Judgments
A person should not be kept in jail ordinarily, if a trial for non-bailable offence which is triable by Magistrate, is not concluded within a period of sixty days from date fixed for evidence(06.02.2019)
Present petition has been filed under Section 482 of the Code of Criminal Procedure, 1973 (CrPC) against the order passed by the learned Sessions Judg.....
Tags : Bail, Grant of, Revision, Maintainability
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High Court cannot interfere with finding of fact in revisional jurisdiction unless there is perversity or misappreciation of evidence(08.06.2020)
In the facts of present case, the Appellant is the tenant of two shop rooms-one on the ground floor and the other on the first floor. The tenant is do.....
Tags : Eviction, Revisional jurisdiction, Legality
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Domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of IT Act(29.06.2020)
The captioned appeal has been filed at the instance of the Assessee against the order of the Principal Commissioner of Income Tax, (‘Pr.CIT’), arising.....
Tags : Assessment, Revisional order, Legality
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Power under Section 482 of CrPC cannot be exercised where the allegations are required to be proved in Court of law(01.06.2020)
The Respondent/complainant filed a complaint under Section 14 and 14 (a) read with Para 76 (D) and Para 78 (3) of the Employees Provident Fund Scheme,.....
Tags : Revisional challenge, Bar, Legality
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Where Assessing Officer has accepted a particular contention/issue without any enquiry or evidence, the order is erroneous(03.08.2020)
Present appeal preferred by the Assessee emanates from the order of the learned principal Commissioner of Income Tax-1, for the assessment year 2014-1.....
Tags : Revisionary jurisdiction, Erroneous, Legality
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Revision proceedings shall lie if the assessment order is erroneous and prejudicial to the interests of revenue(09.10.2020)
The assessee has filed present appeal challenging the revision order passed by Learned Principal Commissioner of Income Tax, New Delhi under Section 2.....
Tags : Assessment, Revision proceedings, Legality
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Notifications & Circulars
Financial Literacy by FLCs (Financial Literacy Centres) and rural branches - Revision in funding limits, Audio-visual content and provision of hand held projectors(13.07.2017)
1. Please refer to our circular FIDD.FLC.BC.No.22/12.01.018/2016-17 dated March 2, 2017 on policy review of guidelines for FLCs and rural branches of .....
Tags : Financial Literacy, Funding limits, Revision
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While exercising the power under Order VII Rule 11 of CPC, the Court has to see the averments made in the plaint and documents relied upon by the Plaintiff(05.07.2022)
The present revision petition has been filed challenging the impugned order whereby the application under Order VII Rule 11 of Code of Civil Procedure.....
Tags : Revisional jurisdiction, Interference, Illegality
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Suo motu power of revision could be exercised by the Revisional Authority, when an order made in proceeding is prejudicial to the interests of the State(01.02.2023)
Present appeal, by special leave registers a challenge to an order passed by the High Court dismissing Civil Writ Petition presented by the Appellant .....
Tags : Revisional Authority, Powers, Assessment orders
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Government Revises Model Concession Agreement for PPP in Major Ports(08.03.2018)
In order to make port projects more investor friendly and make investment climate in the Major Port sector more attractive, the Government has approve.....
Tags : Concession Agreement, Major Ports, Revision
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Revision in Chapter-XIV of Operational Circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper(22.03.2022)
1. Chapter-XIV of the Operational Circular no. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021, issued by SEBI, stipulates provisions mandating stoc.....
Tags : Standardisation, Industry classification, Revision
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Revision to operational circular for issue and listing of Non-convertible Securities, Securitised Debt Instruments, Security Receipts, Municipal Debt Securities and Commercial Paper(08.03.2022)
1. Chapters I and II of the Operational Circular no. SEBI/HO/DDHS/P/CIR/2021/613 dated August 10, 2021, issued by SEBI, provides the procedures pertai.....
Tags : Revision, Operational circular, Non-convertible Securities
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Revision in computation of Core Settlement Guarantee Fund in Commodity Derivatives Segment(23.05.2023)
1. SEBI vide Circular CIR/MRD/DRMNP/25/2014 dated August 27, 2014 had prescribed norms related to Core Settlement Guarantee Fund (Core SGF), Default w.....
Tags : Revision, Computation, Commodity Derivatives
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Powers of revision of Special Tribunal are wide and include the power to re-appreciate evidence and record its own findings(16.08.2017)
Present intra Court appeal is against the judgment of learned Single Judge whereby order of Jammu & Kashmir Tribunal has been quashed and the Appellan.....
Tags : Tribunal, Revision, Powers
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Revision of fees applicable for Limited Insolvency Examination and Valuation Examinations(31.08.2022)
1. IBBI conducts the Limited Insolvency Examination (LIE) in pursuance to regulation 3 of the Insolvency and Bankruptcy Board of India (Insolvency Pro.....
Tags : Revision, Fees, Examinations
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Revision of Health Insurance Regulatory Returns(13.09.2022)
1. In supersession of Chapter V of Section - I of Master Circular on standardization of health insurance products issued vide Ref no. IRDAI/HLT/REG/CI.....
Tags : Revision, Health Insurance, Returns
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Ease of doing business and development of corporate bond markets - revision in the framework for fund raising by issuance of debt securities by large corporates (LCs)(19.10.2023)
1. Regulation 50B of SEBI (Issue and Listing of Non-Convertible Securities) Regulations, 2021 (NCS Regulations) read with Chapter XII of the NCS Maste.....
Tags : Development, Corporate bond markets, Revision
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Revision of All Industry Rates (AIRs) of Duty Drawback(26.10.2023)
1. Government has notified the revised All Industry Rates (AIRs) of Duty Drawback, vide Notification No. 77/2023-Customs (N.T.) dated 20th October, 20.....
Tags : Revision, AIRs, Duty Drawback
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Clarifications on the Income Declaration Scheme, 2016(14.07.2016)
The Central Board of Direct Taxes released additional clarifications on the Income Declaration Scheme 2016.
In answers to ten additional qu.....
Tags : income declaration scheme, revision, directors, partners
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News
ITAT, Mumbai: Revisional Jurisdiction Can’t be Invoked , Order of Assessment Without Reasons(04.04.2022)
Income Tax Appellate Tribunal, Mumbai, has observed that the revisional jurisdiction under section 263 of Income Tax Act, 1961 cannot be invoked while.....
Tags : Income Tax Appellate Tribunal, revisional jurisdiction, Section 263 of the Income Tax Act, 1961, M/s Reliance Payment Solutions Pvt Ltd
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ITAT, Ahmedabad: Mere Change of Opinion Cannot be Ground Invoking Revisional Jurisdiction(24.01.2022)
Income Tax Appellate Tribunal (ITAT), Ahmedabad, has held that a mere change of opinion cannot be a ground for invoking revisional jurisdiction under .....
Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction
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Orissa HC: Revision Petition Not Maintainable Against District Court Appellate/Revisional Order(19.04.2022)
Orissa High Court has held that a revision petition under Section 115 of the Code of Civil Procedure Code,1908 is not maintainable before the High Co.....
Tags : Orissa High Court, under Section 115 of the Code of Civil Procedure ,1908, High Court, revisional jurisdiction
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Rajasthan HC: Revisional Power at Stage of Framing of Charges is Very Restricted(22.04.2022)
Rajasthan High Court has ruled that at the stage of framing of charge, the extent of interference of the High Court, as a Revisional Court is very lim.....
Tags : Rajasthan High Court, High Court, Revisional Court, allegation
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ITAT, Kolkata: Limitation for Revisionary Jurisdiction Runs from Assessment Date Order(06.04.2022)
Income Tax Appellate Tribunal, Kolkata has observed that the limitation period for exercising revisionary jurisdiction runs from the date of assessmen.....
Tags : Income Tax Appellate Tribunal, Kolkata, limitation period, revisionary jurisdiction, assessment order, Section 263 of Income Tax Act, 1961
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ITAT, Mumbai: Revisional Jurisdiction Invoked for Lack of Inquiry, Not for Inadequate Inquiry(08.04.2022)
Income Tax Appellate Tribunal, Mumbai has ruled that the revisional jurisdiction can be invoked only for lack of inquiry and not for inadequate inquir.....
Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction, lack of inquiry, section 263, Income Tax Act, 1961
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ITAT, Mumbai: Revisional Jurisdiction Can be Invoked for Lack of Inquiry, Not for Inadequate Inquiry(11.04.2022)
Income Tax Appellate Tribunal, Mumbai has observed that the revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked only .....
Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263 of the Income Tax Act, 1961, lack of inquiry, inadequate inquiry
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Telangana HC: Outright Rejection of Stay Application is Not Justified(26.04.2022)
Telangana High Court has held that the appellate and revisional authorities must judiciously implement their discretionary power so as to grant a stay.....
Tags : Telangana High Court, appellate, revisional authorities, Telangana Value Added Tax Act, 2005
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ITAT, Delhi: Revisional Jurisdiction Can be Invoked in Very Gross Case of Inadequacy in Inquiry(29.04.2022)
Income Tax Appellate Tribunal, Delhi has ruled that the Revisional jurisdiction under section 263 of the Income Tax Act, 1961 can be invoked in a very.....
Tags : Income Tax Appellate Tribunal, revisional jurisdiction, section 263, Income Tax Act, 1961
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ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)
Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....
Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961
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ITAT, Pune: Revisional Jurisdiction Cannot be Invoked Sans Illegality in Original Re-Assessment(16.05.2022)
Income Tax Appellate Tribunal (ITAT), Pune while quashing a revisional jurisdiction under Section 263 of the Income Tax Act, 1961, has ruled that the .....
Tags : Income Tax Appellate Tribunal (ITAT), Pune, revisional jurisdiction, Section 263, Income Tax Act, 1961
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ITAT, Amritsar: Revisional Order Should be in Detail, Enriched With Facts(17.05.2022)
Income Tax Appellate Tribunal, Amritsar while quashing a revisional order, has observed that the order under Section 263 of the Income Tax Act, 1961 s.....
Tags : Income Tax Appellate Tribunal, Section 263, revisional
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ITAT: Revisional Order Based on Suspicion is Invalid(20.05.2022)
Income Tax Appellate Tribunal (ITAT), Chennai Bench, has held that the revisional order under Section 263 of the Income Tax Act, 1961 cannot be merely.....
Tags : Income Tax Appellate Tribunal, Revisional Order, Suspicion
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Bombay HC: Victim May Seek Enhancement of Accused’s Sentence by Filing Revision Application(14.06.2022)
Bombay High Court has held that a victim can seek enhancement of her/ his offender's sentence only through a revision application and not by filing an.....
Tags : Bombay High Court, Revision, Sentence
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Delhi HC: HC Can’t Control Day to Day Affairs of Trial Court in Exercise of Revisional Power(08.07.2022)
Delhi High Court has held that a High Court, in exercise of its Revisional power, cannot be seen as controlling the day to day affairs of the Trial Co.....
Tags : Delhi High Court, trail Court, Revisional Power
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Rajasthan HC Directs State Govt. to Take Steps to Revise Wages as Per SC Judgment(07.09.2020)
Rajasthan High Court has declared that non revision of the wages payable to the prisoners for last five years is ex facie violative of the provisions .....
Tags : Rajasthan High Court, Revision of Wages
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SC: Revision Petition Before NCDRC Against SCDRC Order in Execution Proceedings Not Maintainable(28.10.2020)
Supreme Court has reiterated that a revision would not be maintainable under Section 21 of the Consumer Protection Act, 1986 before National Consumer .....
Tags : Supreme Court, Revision Petition Before NCDRC
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TL HC: Revisional Court Cannot Set Aside Findings of Facts Recorded By Lower Court(17.03.2023)
Telangana High Court has observed that the Revisional Court has no jurisdiction to set aside the findings of facts recorded by a Subordinate Court and.....
Tags : Telangana High Court, Revisional Court
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ITAT Pune: Revisional Jurisdiction Cannot be Invoked Against an Illegal Re-Assessment(20.06.2019)
Income Tax Appellate Tribunal (ITAT Pune) has noted that the revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked b.....
Tags : ITAT Pune, Revisional Jurisdiction
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ITAT, Delhi: Revision of Orders Prejudicial to Revenue Not to be Invoked for Computational Error(02.06.2021)
Income Tax Appellate Tribunal (ITAT), Delhi has ruled that the provision related to revision of orders prejudicial to revenue under Section 263 of the.....
Tags : Income Tax Appellate Tribunal, Revision of Orders
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Madras HC: CIT Can’t Invoke Revisionary Jurisdiction If Conditions u/s 263 of IT Act Not Fulfilled(10.06.2021)
Madras High Court has ruled that the Income Tax Appellate Tribunal (ITAT) rightly set aside the order passed under Section 263 of the Income Tax Act, .....
Tags : Madras High Court, Revisionary Jurisdiction
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ITAT, Indore: Revisional Jurisdiction Cannot be Invoked if Assessment Orders Not Erroneous(30.06.2021)
Income Tax Appellate Tribunal (ITAT), Indore has held that revisional jurisdiction under Section 263 of the Income Tax Act, 1961 cannot be invoked if .....
Tags : Income Tax Appellate Tribunal, Revisional Jurisdiction
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JKL HC: Rejection Of Plaint Under Order 7 Rule 11 CPC Can’t be Challenged(25.05.2023)
Jammu and Kashmir and Ladakh High Court has held that provision of Revision under Section 115 CPC cannot be used to challenge an order of Rejection of.....
Tags : Jammu and Kashmir and Ladakh High Court, Order 7 Rule 11, CPC, Revision
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Delhi HC: Bar Against Entertaining Revision Application Not Applicable to Petition Under Article 227(23.08.2021)
Delhi High Court has held that the bar provided under Section 8 of the Commercial Courts Act, 2015 against entertaining revision application or petiti.....
Tags : Delhi High Court, Bar Against Entertaining Revision Application
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Allahabad HC: HC Can Nullify Order of Conviction in Criminal Revision in Cheque Bounce Case(16.08.2021)
Allahabad High Court has held that High Court can nullify an order of conviction passed by it in a Criminal Revision in a Cheque bouncing case, by usi.....
Tags : Allahabad High Court, Order of Conviction in Criminal Revision in Cheque Bounce Case
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SC: Can’t Allow Revision Petition u/s 115 CPC Against Trail Court Order Rejecting Review of Decree(28.09.2023)
Supreme Court has held that where an appealable decree has been passed in a suit, no revision should be entertained under Section 115 of the CPC again.....
Tags : Supreme Court, Revision Petition, CPC
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Ker. HC: Approach Court of Lowest Forum when Concurrent Revisional Jurisdiction is Available(02.11.2023)
Kerala High Court has held that it is just and appropriate for a party to invoke jurisdiction of the Court of Sessions first, where the revision is po.....
Tags : Kerala High Court, Concurrent Revisional Jurisdiction, Lowest Forum
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P&H HC: Accused has Right to be Heard in Revision Challenging Dismissal of Complaint(24.11.2023)
Punjab and Haryana High Court has held that where a complaint has been dismissed by Magistrate and the said order is challenged in revision petition b.....
Tags : Punjab and Haryana High Court, Revision, Complaint, Dismissal
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Del. HC: Person Unaffected by Order Challenged is not Necessary Party(07.12.2023)
Delhi High Court has held that the words “other persons” under Section 401(2) CrPC can’t be understood to include persons not affected by the order ch.....
Tags : Delhi High Court, Necessary Party, Revision
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Ker HC: Revisional Power of Collector Can be Exercised against AO under S.13 of Ker Building Tax Act(11.12.2023)
Kerala High Court has held that from the bare perusal of Section 13, it can be gathered that the District Collector may exercise the Revisional power .....
Tags : Kerala High Court, Revisional Power, District Collector
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Bom HC: HC Has the Authority to Suspend Sentence Even if the Accused Hasn’t Surrendered(10.01.2024)
Bombay High Court while observing that the High Court can’t refuse to entertain a revision without surrender, has held that in exercise of the revisio.....
Tags : Bombay High Court, Surrender, Suspend, Revisional Jurisdiction
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Delhi HC Issues Notice on Plea for Revision of Wages of Palledars Working in Agricultural Markets(02.12.2021)
Delhi High Court has issued notice on a plea concerning the issue of non-revision of wages payable to Palledars or head load workers, employed in city.....
Tags : Delhi High Court, Revision of Wages of Palledars
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AP HC Directs to File Counter Along with Copy of Report of Pay Revision Commission(24.02.2022)
Andhra Pradesh High Court has directed the State government to file a counter along with a copy of the report of the Pay Revision Commission (PRC) wit.....
Tags : Andhra Pradesh High Court, Pay Revision Commission
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ITAT Revisionary Jurisdiction Can Be Invoked In A Very Gross Case Of Inadequacy(11.01.2022)
Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the revisionary jurisdiction under Section 263 of the Income Tax Act, 1961 can be avai.....
Tags : ITAT, Revisionary Jurisdiction
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ITAT, Mumbai: Invalid Re-Assessment By AO Cannot Be Subject Matter of Revision(28.02.2022)
Income Tax Appellate Tribunal, Mumbai has held that when an assessment framed by the Assessing Officer is invalid in law, the said invalid order canno.....
Tags : Income Tax Appellate Tribunal, Subject Matter of Revision
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Kerala HC: Cannot Entertain Revision Petition When Specific Remedy of Appeal Available(03.03.2022)
Kerala High Court has held that it cannot entertain a revision petition under Article 227 of the Constitution, 1949 when a specific remedy of appeal i.....
Tags : Kerala High Court, Revision Petition
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ITAT, Delhi: Income Tax Notice, Revisionary Proceedings Against Dead Person is Void(07.03.2022)
Income Tax Appellate Tribunal (ITAT), Delhi has held that the notice issued against a dead person is null and void and all consequent proceedings or o.....
Tags : Income Tax Appellate Tribunal, Revisionary Proceedings Against Dead Person
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Karnataka HC Upholds Wage Revisions Notified by Government in 37 Sectors(16.04.2020)
Karnataka High Court has upheld the decision of the State Government to revise the amount of minimum wages to be paid to employees in 37 sectors of em.....
Tags : Karnataka High Court, Wage Revisions
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Calcutta HC Directs Income tax Department to Re-Consider on Quashing Revision Order(24.03.2022)
Calcutta High Court has directed the income tax department to re-consider the issue and pass a speaking order within 12 weeks, while quashing an order.....
Tags : Calcutta High Court, Quashing Revision Order
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Kar. HC: Challenge to Order of Waqf Board Must be Made Within 90 from the Date of Order(02.04.2024)
Karnataka High Court has held that a revision petition challenging the order passed by the Waqf Board should be made within ninety days from the date .....
Tags : Karnataka High Court, Revision Petition, Waqf Board, Ninety Days
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