S. 263 : Commissioner-Revision of orders prejudicial to revenue -Merger –Bogus purchases-Appeal regarding particular issue was pending before CIT (A) and decided when the reply to show cause notice was pending-Commissioner cannot revise order with regard to that issue. [S. 251]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Receipts on account of non-competition fee and assignment of trademark was held to be not taxable by the Assessing Officer- Taking a plausible view- Revision is held to be not valid. [S.55(2)(a)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue -Merger- Commissioner has no jurisdiction to consider matters considered by Commissioner (Appeals) in Appeal. [S. 2(15), 10(20), 11, 251]

S. 263 : Commissioner – Revision of orders prejudicial to revenue –Share capital at high premium- Directions and guidelines to Assessing Officer to inquire in regard to infusion of share capital at high premium—Revision order is valid-Application for adjournment of hearing was submitted two days after scheduled date of hearing—Principles of natural justice is not violated. [S.68, 119, Code of Civil Procedure 19089 O.IX R. 13]

S. 260A : Appeal – High Court – Question regarding limitation can be raised for first time Before High Court –Revision was held to be bad in law. [S. 80IB,153A, 251, 260A, 263]

S. 254(1) : Appellate Tribunal–Duties–Bogus purchases–Direction of CIT(A) was set aside by Tribunal-Recording of fact by Assessing Officer that supplier did not file return—Failure by Tribunal as final fact finding authority to consider facts—Matter remanded to Tribunal for fresh disposal. [S. 37(1), 133(6), 251]

S. 253 : Appellate Tribunal-Territorial jurisdiction-Assessee situated at Moga within jurisdiction of Amritsar Bench-Order passed by Appellate Tribunal at Chandigarh without territorial jurisdiction-Order is null and void-Matter to be sent to Amritsar Bench for disposal. [S. 254(1)]

S. 245C : Settlement Commission – Settlement of cases –Further disclosure of undisclosed income during settlement proceedings — No full and true disclosure of undisclosed income — Not entitled to Settlement-Assessee was granted liberty to file an appeal within thirty days from the date of receipt of a copy of the judgment of the court in the writ appeal. [S. 245D]

S. 192 : Deduction at source–Salary-Salary of teachers of Christian Institutions paid by State Government-Teachers paying their entire salaries to Church-Salaries not diverted at source by overriding title-State Government is bound to deduct tax at source on Salaries. [S. 15]

S. 158BE : Block assessment-Time limit-Limitation starts from date of last Panchnama—Search In March 2000-Panchnama in April 2000—Assessment order On 24-4-2002—Not Barred by Limitation. [S. 132, 132(3)]