PCIT’s Can Invoke S. 263 Despite Capital Gains Issue Pending Before CIT(A): ITAT

HomeDirect TaxPCIT’s Can Invoke S. 263 Despite Capital Gains Issue Pending Before CIT(A):...

PCIT’s Can Invoke S. 263 Despite Capital Gains Issue Pending Before CIT(A): ITAT

Direct Tax Top Stories

Published on

14/11/2025

By Mariya Paliwala

PCIT’s Can Invoke S. 263 Despite Capital Gains Issue Pending Before CIT(A): ITAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Income Tax Appellate Tribunal (ITAT), Delhi Bench has upheld the exercise of revisionary jurisdiction by the Principal Commissioner of Income Tax (PCIT) under Section 263 of the Income Tax Act in a case where the dispute on the same issue was already pending before the Commissioner of Income Tax (Appeals) [CIT(A)]. The bench of…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Capital Gains

PCIT’s Can Invoke S. 263 Despite Capital Gains Issue Pending Before CIT(A): ITAT

Membership Required

Latest articles

SCN For Customs Duty Payment Invalid Without Finalisation of Provisional Assessment: Karnataka HC Orders Release of Areca Nuts

ITC Fraud | GST Dept. Passed Order Without Considering Assessee’s Reply To SCN: P&H HC Quashes Bank Account Freezing

Customs Dept. Can Seize Smuggled Gold Even Inside City, Not Just Near Borders: Calcutta HC

NDPS Bail: Telangana High Court Holds Section 37 Inapplicable to Intermediate Quantity, Grants Bail in 9.1 Kg Ganja Seizure Case

More like this

SCN For Customs Duty Payment Invalid Without Finalisation of Provisional Assessment: Karnataka HC Orders Release of Areca Nuts

ITC Fraud | GST Dept. Passed Order Without Considering Assessee’s Reply To SCN: P&H HC Quashes Bank Account Freezing

Customs Dept. Can Seize Smuggled Gold Even Inside City, Not Just Near Borders: Calcutta HC

About us

Company

Categories