S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order was not available on portal Delay is condoned-Cash deposited in bank accounts-Assessing Officer is directed to verify source of cash available with for deposits, if Assessing Officer is satisfied with explanation no additions were to be made-Directed to decide in accordance with law.[S. 143(3), 254(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify certificate of no deduction of tax at source or verify details-Late deposit of Employees’ contribution to Provident Fund and employees’ State Insurance-Revision is justified.[S. 36((1))(va), 43B, 197]

S. 254(1) : Appellate Tribunal-Powers-Additional ground-Question of law-Not raised before lower Authorities-Matter remanded to Assessing Officer for verification and decision in accordance with law.

S. 253 : Appellate Tribunal-Appeals-Monetary limits-CBDT instructions and Circulars-Any sum received from employees-Tax effect is Rs 46, 91, 541-Appeal of Revenue is dismissed. [S.2(24)(x), 36(1)(va),43B, 119, 268A]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Assessment made without issuing the notice-No power to set aside assessment and direct Assessing Officer to reframe assessment order-Assessment order and order of CIT(A) is quashed. [S. 143(2)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Penalty 1Appeal dismissed ex-parte-Matter remanded to the file of CIT(A) to grant one more opportunity of hearing and decide on merits. [S. 270A]

S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal-1Remedy under Vivad Se Vishwas Scheme sought against other orders-Appeal restored to Commissioner (Appeals) for disposal of appeal on merits-Appeals not served on registered address-Delay in filing of appeal is condoned. [S. 92CA, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Order is set aside-Appellate Tribunal-Delay of 2 days-Delay in filing the appeal is condoned. [S. 68, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional evidence-Remand report-Failure to discuss-Possible human error-Matter remanded for de novo adjudication. [S. 144]

S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)