S. 263 : Commissioner-Revision of orders prejudicial to revenue-Rectification of mistake–When the claim is justifiably allowed by the AO the rectification order could not be construed to be erroneous and prejudicial to the interest of revenue. [S. 154]

S. 254(1) : Appellate Tribunal–Duties-Tribunal cannot dismiss appeals in limine merely for non-appearance of party; it should give decision on merit- Matter remanded.

S. 254(1) : Appellate Tribunal–Duties- Ex -parte decision on first day of hearing–Issue covered in earlier years-Rejection of application for recalling the order is held to be not justified– Directed to hear the appeal on merits. [S.254(2), Art. 226]

S. 251 : Appeal – Commissioner (Appeals)–Powers–CIT(A) has the power to decide stay petition-He should not direct the assessee to file stay petition before AO. [S.220(6), Art.226]

S. 251 : Appeal-Commissioner (Appeals)–Powers–Additional grounds–Power of the Appellate authorities is co-terminous with the power of the assessing authorities-Order of Tribunal holding that CIT(A) has no jurisdiction to admit addition grounds is set aside–Directed the CIT(A) to decide on merit considering the additional ground. [S. 254(1)]

S. 245D : Settlement Commission-Additional offer in addition to accepted liability-Cannot be termed as non-disclosure of full and true facts in application u/s. 245C of the Act–Writ of revenue is dismissed.[S. 245C, 245D (4), 245D(6) , 245D (7) Art. 226 ]

S. 245C : Settlement Commission-Settlement of cases-Double taxation–Matter remanded to settlement Commission for reconsideration. [S. 143(2), 245D, Art. 226]

S. 244A : Refunds – Interest on refunds–Entitle to interest on excess self assessment tax from date of payments till refund. [S.14OA, 244(1)(b)]

S. 237 : Refunds–Application for refund of excess amount paid is rejected–Remedy of revision application is maintainable-Writ is not maintainable. [S.197, 246A, 264, Art. 226]

S. 153C : Assessment-Income of any other person-Search–No incriminating material or document found during the course of search- Deletion of addition is held to be justified.[S. 132, 144]