S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash credits-Bank deposits-Capital gain-Purchase of agricultural after due date of filing of return-land se Reassessment proceedings initiated-No addition was made-Order is not erroneous and prejudicial to interest of revenue on issue of capital gain. [S. 45,54B, 68, 139(1), 147, 148]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-Operative society-Interest income-Income from other sources-Interest income derived from fixed deposits with cooperative banks-Entitle to deductions.[S.56, 80P(2)(d)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Salary-Perquisite-Difference in salary as per Form No.16 and salary disclosed in ITR-Amount received on VRS-The Assessing Officer had not conducted proper inquiries in respect of claims made by assesseee-Revision is held to be justified. [S.10(10C),10(10CC), 10(10B), 16, 17(2), 40(a)(v), Form No.16]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Subsequent judgement of Supreme Court-Order of Tribunal cannot be recalled based on subsequent judgment of Supreme Court when order of Tribunal had attained finality between parties-Deduction of payment towards employees’ contribution to PF and ESIC is that same should be deposited on or before due date prescribed under PF and ESIC Acts-Rectification application of Revenue is dismissed. [S. 36(1)(va), 139(1)), Code of Civil Procedure, 1908, Order XLVII, rule 1]

S. 253 : Appellate Tribunal-Appeals-Appeal in the name of dead person-Legal heir is not brought on record-Appeal of revenue is dismissed. [S. 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Erroneously decided appeal based on facts and grounds of different case-Order of CIT(A) is set aside [S. 56(2)(vii)(b), 147, 250(6)],

S. 250 : Appeal-Commissioner (Appeals)-Service of notice-Procedure-Ex parte order-Notice is not issued to email address provided by assessee in Form 35 or on email address provided in profile information-Order of CIT(A) is set aside and matter remanded back to adjudicate appeal afresh. [Form No 35]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Pre-deposit of tax-Advance tax-No taxable income-No obligation to pay advance tax-Order of CIT(A) refusing to admit appeal for hearing for non-payment of tax as per provisions of section 249(4)(b) is set aside-Directed to decide the appeal on merits.[S. 208, 249(4)(b)]

S. 244A : Refunds-Interest on refunds-Dividend Distribution Tax-Interest under section 244A is to be granted on refund of Dividend Distribution Tax (DDT).[S. 154, 156]

S.234E: Fee-Default in furnishing the statements-Position prior to 31-3-2015-Quarterly TDS statement-No enabling provision under section 200A for raising demand in respect of levy of fee under section 234E for a period prior to 31-03-2015. [S.200A, Form No 24Q]