S. 263 : Commissioner-Revision of orders prejudicial to revenue–AO examined the claim in original assessment proceedings–Rule of consistency is applied–Revision is held to be not valid. [S.143(3), 80HHC]

S. 261 : Appeal-Supreme Court -Monetary limits-Tax effect of Less than of Rs. 1 crore-Appeal is allowed to withdrawn, leaving all the questions of law open. [S. 80HHC]

S. 260A : Appeal-High Court–Jurisdiction-Original Assessment in Delhi-Centralised at Ghaziabad after Search action-Punjab and Haryana High Court has no territorial jurisdiction to hear appeal. [S.143(3), 153A]

S. 226 : Collection and recovery-Modes of recovery-Insolvency proceedings initiated-Priority of debts-Creditor and department-Declaration of moratorium by National Company Law Tribunal against assesse-Petition is held to be infructuous [Insolvency and Bankruptcy Code, 2016, S. 14(1), Art. 226, 227]

S. 220 : Collection and recovery-Stay-Stay was granted subject to payment specified in the order.[S. 226]

S. 194D : Deduction at source-Insurance commission–Tax was rightly deducted on net commission excluding service tax.

S. 194C : Deduction at source–Contractors-Services clerical in nature-Not technical or managerial services-Provisions of S.194C is applicable and not S.194J [S. 194J]

S. 153B : Assessment-Search and seizure–Limitation-Order of assessment was despatched on last day prescribed–Not barred by limitation.[S. 132]

S. 153A : Assessment–Search-Undisclosed income-Books of account found unreliable-Estimate of income on the basis of estimate is held to be valid. [S. 132(4)]

S. 148 : Reassessment–Notice issued in name of deceased assessee—Department attempting to correct error by changing name of entity in reasons to believe”—Not curable defects notice is invalid –Failure to issue notice u/s. 143(2) with in prescribed time – Reassessment is in valid. [S. 143(2), 147, 159, 29BB]