S. 263 : Commissioner – Revision of orders prejudicial to revenue – Provision for warranty – Revision order is held to be not valid .[ S.143(3) ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Assessing Officer making enquiries pertaining to remuneration of partners and expenses and receipts – Order is neither erroneous nor prejudicial to interests of revenue .

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Bogus purchases —Statement by Investigation Wing- Disallowance of 15% of unverifiable purchases – Order of Tribunal is affirmed – Rejection of rectification is held to be justified [ S. 69C , 132 ,147 , 148, Art , 226 ]

251 : Appeal – Commissioner (Appeals) – Powers – Powers of Appellate Authorities — Appellate Authorities can consider claim not raised before Assessing Officer Education cess is held to be deductible . [ S. 40(a)(ii) 254(1) ]

S. 251 : Appeal – Commissioner (Appeals) – Powers – Claim for allowability of lease rent which was neither made in the return nor before the Assessing Officer – Cannot be raised first time before Commissioner (Appeals) without any evidences [ S.37(1), 246A ]

S.245C: Settlement Commission – Settlement of cases –Powers – Settlement Commission cannot consider merits of case at the stage of admission [ S .245D(2C ) ]

S.234F: Fee for default in furnishing return of income -Delay in filing return – Levying fee – Provision is held to be valid [ Art , 14 , 226 ]

S. 234C : Interest – Deferment of advance tax – Mere filing of review petition before Supreme Court could not be ground for not paying advance tax . [ S.119 ]

S. 226 : Collection and recovery – Stay -Appeal pending before Commissioner (Appeals) — Request to keep the demand in abeyance- Assessing Officer refusing and directing to pay 20 Per Cent. of demand — Held to be not proper- Commissioner (Appeals ) was directed to hear the appeal expeditiously [ S.246A ]

S. 194H : Deduction at source –Commission on reinsurance premium – Not liable to deduct tax at source .