S. 271(1)(c) : Penalty–Concealment-Penalty Notice bad in law-If limb under which penalty has been initiated not specified. [S. 274]

S. 263 : Commissioner-Revision of orders prejudicial to revenue– Limitation-Delay of more than 9 months in service of the order passed is beyond time limit allowed under the Act, hence, unsustainable-Department failed to produce evidence to show that order passed and dispatched within reasonable time-Order is held to be barred by limitation.

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Reopening found bad in law–No revision is possible. [S. 147, 148, 254(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Assessment completed by AO under section 143(3) of the Act-CIT sought revision-Tribunal held that AO had duly applied his mind by accepting the valuation method of Assessee and hence quashed revision proceedings. [S. 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Revision based on proposal from AO impermissible-Without Application of mind-Revision not erroneous or prejudicial to revenue. [S. 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-operative societies–Interest income derived by co-operative society from investments held with co-operative bank entitled for deduction under section 80P(2)(d) of the Act–AO had taken a possible view and hence reassessment proceeding is quashed. [S. 2(19), 80P(2)(d)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-limited scrutiny–PCIT cannot look into issue which the AO himself was barred from looking into in original assessment. [S. 143(1)]

S. 254(1) : Appellate Tribunal–Powers-Non appeared for the assessee/appellant–Notice sent–Appeal not admitted-Liberty to the assessee to move application as per proviso to rule 24. [S. 253, ITATR. 19(2), 24]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Amendment in making electronic filing of appeal mandatory-change in law introduced at about the same time and possibility that assessee may not be conversant with technical aspects-Opportunity to be given to assessee for filing of appeal in accordance with law. [S.251, R.45]

S. 195 : Deduction at source-Non-resident-Other sums–remittance-in nature of reimbursement of cost–necessary documents to be examined-restored to AO for de novo adjudication. [S. 195(2)]