CIT v. LIC Housing Finance Ltd.

52 Taxmann.com 164High Court2014#3750 most cited

What is CIT v. LIC Housing Finance Ltd. authority for?

Revision proceedings under section 263 of the Income-tax Act, 1961 cannot be initiated if the Assessing Officer has considered an issue and adopted a view permissible in law.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT vs LIC Housing Finance Ltd · 367 ITR 458 · section 263 · revisionary jurisdiction · permissible view · erroneous assessment · prejudicial to revenue

Issues it is cited on

Judgments citing CIT v. LIC Housing Finance Ltd.

CIT v. LIC Housing Finance Ltd. (52 Taxmann.com 164) — Cited in 32 Judgments | BharatTax