Supreme Court · 2016 INSC 406 · Decided 11 May 2016
Commiss"ioner of Income TAX. Mumbai v. Amitabh Bachchan
- Court
- Supreme Court of India
- Citation
- 2016 INSC 406 · [2016] 3 S.C.R. 516
- Case number
- CIVIL APPEAL No. 5009/2016
- Decided
- 11 May 2016
- Bench
- RANJAN GOGOI, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 263
Headnote
Income Tax Act, 1961 - s. 263 - Revision C!f" order prejudicial to Revenue - Suo motu revisional powers of Commissioner of Income Tax uls. 263 - Exercise of - Held: For exeri.:ise a/jurisdiction u/s. 263, order passed by the Authority should be erroneous and prejudicial to the interest - Thereafter, the said power is available su~ject to observance of the principles of natural justice - Power of revision u/s. 263 is not co11tinge11t 011 the gh>ing of a notice to show cause - Requirement u/s.263 is an opportunity of hearing to the assessee and failure of the same renders the
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