S. 263 : Commissioner-Revision of orders prejudicial to revenue-Invalid reassessment cannot be set aside under section 263-Reopened to examine cash deposits-No addition was made-Revision on the ground that the AO has wrongly allowed exemption under section 54B and 54F-Revision order is quashed and set aside.[S.54B, 54F, 147, 148]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessing Officer partly disallowed the claim-Reassessment order is quashed-[S. 56, 57, 263, Explanation 2.]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Enhanced compensation granted under the Land Acquisition Act, 1894-Assessing Officer treated as exempt-Jurisdictional High Court held as taxable-Revision order is affirmed. [S. 10(37), 56(2)(viii), Land Acquisition Act, 1894, 28, 34]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-AO raised specific queries-Revision order is quashed.[S. 133A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Consultation fees in the form of syndication fees for raising Convertible Cumulative Preference Shares-The AO has taken a plausible view-Revision order is set aside. [S. 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Expenditure on scientific research-Conducted detailed enquiries into claim of deduction-Revision order is quashed. [S. 35(2AB), 143(3)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Dismissal of appeal ex parte-CIT(A)has no power to dismiss the appeal without discussing the appeal on merits-Matter is remanded to the CIT(A) to decide the grounds on merits. [S. 250(1)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-No admitted income-Cash deposited in the Bank-The proviso also provides that when there is good and sufficient reasons, then the appeal can still be admitted-Matter is restored to the CIT(A) to adjudicate the appeal on merits in accordance with law. [S. 69A, 249 (4)(b), 250]

S. 153C : Assessment-Income of any other person-Search year-Wrongly applied the provision of Section 153C by the CIT(A) matter is remanded to the file of CIT(A) to deecide the issue on merits-Application for adjournment is rejected. [S. 132, 143(3)255, ITAT R,1963, R. 23]

S. 153A: Assessment-Search-Undisclosed income-Document referred to and relied upon by the AO does not bear any signature of the assessee-Addition is deleted-Appellate Tribunal-Delay of 702 days in filing the appeal is condoned. [S. 254(1)]