S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-The Revisional jurisdiction u/s 263 cannot be exercised for broadening the scope of jurisdiction that was originally vested with the A.O for limited scrutiny while framing the assessment and enlarging his scope of limited enquiry. [S. 143(3), 147]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Depreciation-Lease hold rights-Revision is held to be valid. [S. 32(1)(ii)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-No finding that the order is erroneous and prejudicial interest of revenue-Revision was held to be not valid-Disallowance of commission was held to be justified-Once the income is accepted in the Hand of HUF the said income cannot be assessed in the hands of individual. [S. 45]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest expenditure-Assumption of jurisdiction based on incorrect facts-Revision is held to be in valid. [S. 37(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty Not subjected to search-Penalty cannot be Levied-Revision of order dropping penalty proceedings was quashed. [S. 132, 153C, 271AAB]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Order of the Tribunal, accepting the withdrawal of the appeals, passed on incorrect facts which were mistakenly represented and admitted by assessee’s counsel has resulted in an error in such Order and is liable for rectification. [S. 263]

S. 254(1) : Appeal to Appellate Tribunal-Powers-Request for adjournments of six months on account of COVID-19 pandemic was rejected-Lat opportunity was granted.

S. 253 : Appellate Tribunal-Order of CIT(A) quashing the reassessment proceedings in the absence of valid sanction under section 151 not challenged before Appellate Tribunal-Appeal not maintainable on merits of the case. [S. 143(2), 147, 151, 253(2)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Where the AO has not been provided adequate opportunity to go through the additional evidence, the admission and examination of the additional evidence by Ld. CIT(A) is completely inadequate. [S. 254(1), Rule 46A of Income-Tax Rules, 1962]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Order of reassessment was quashed for want of valid prior sanction of PCIT-Direction to issue fresh reassessment notice was quashed and set aside. [S. 147, 151, 250]