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lack of jurisdictional foundation

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Kerala High Court holds “revisional jurisdiction cannot be exercised on debatable issues without clear error” — Section 263 order set aside for lack of jurisdictional foundation
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Kerala High Court holds “revisional jurisdiction cannot be exercised on debatable issues without clear error” — Section 263 order set aside for lack of jurisdictional foundation

Court's decision The Kerala High Court allowed the writ petition and quashed the revisional order passed by the Principal Commissioner under Section 263 of the Income Tax Act. The Court…
Posted by Rawlaw December 13, 2025

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