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.
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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
Also reported as
367 ITR 458