Kerala High Court rules ITAT cannot uphold a Section 263 revision on new grounds not cited by the Commissioner, holding the Tribunal must stay within its limited scope.
Read Full ArticleGujarat High Court quashes Section 153C notices, holding no assessment can be initiated without incriminating material directly linking the taxpayer to the search.
![ITAT Cannot Uphold Section 263 Revision on Grounds Not Taken by Commissioner: Kerala HC [Read Judgment]](/secure/uploads/2025/12/lj_2714_ITAT_Cannot_Uphold.webp)
![Gujarat HC Quashes Section 153C Notices for Lack of Nexus With Searched Material [Read Judgment]](/secure/uploads/2025/12/lj_5220_Gujarat_HC_Quashes.webp)
