If the case is selected for “limited scrutiny” no further enquiry can be made by the Commissioner in the revisional proceedings U/s 263 that is no way directly or indirectly connected with any of the aforesaid “limited scrutiny”: ITAT Surat
Revisionary Powers U/S 263 Can’t Be Exercised For Directing Fuller Inquiry Once Plausible View Taken By AO After Inquiry: Mumbai ITAT
Liberal interpretation should be made on what constitutes ‘genuine hardship’ for condoning delay in filing ITR: Bombay HC
Attached property needs to be released, in case PMLA probe exceeds 365 days with no proceedings: Delhi HC
CBDT notifies ITR Forms 1-6 for AY 2024-25, well in advance, to facilitate taxpayers & improve ease of filing!