S. 263 : Commissioner-Revision of orders prejudicial to revenue Reassessment-Finding of Tribunal that reasons supplied to assessee were not same reasons recorded and found in assessment record and that order of reassessment was not valid-Finding that since reassessment order itself was not validly passed, revision thereof by Principal Commissioner was invalid-SLP of revenue dismissed. [S. 147, 148 Art. 136]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Affidavit-Copy of second paper book served on respondents-No denial of averment of assessee in petition that second paper book filed-Tribunal rejecting miscellaneous application without considering second paper book-Order of Tribunal quashed, remanded to Tribunal for consideration of second paper book.[S. 254(1), Art. 226]

S. 254(1) : Appellate Tribunal-Duties-Ex-parte order by the Tribunal-Principle of natural justice-Duty to grant assessee adequate opportunity to be heard-Order of Tribunal set aside.[S.260A]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Order remanded to Assessing Officer by Tribunal-Consequential order passed by Assessing Officer-On appeal Commissioner (Appeals) can consider matter on merits and is not bound by order of remand.[S. 254(1) 260A]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-National Faceless Appeal Centre Delay in disposal of appeal before Commissioner (Appeals)-Directions issued to expedite adjudication of appeal within stipulated period. [S. 250, Art. 226]

S. 245: Set-off of refunds against tax remaining payable-Adjustment without intimation not valid.[S. 220(6), 237, 244A Art. 226]

S. 237 : Refunds-Interest on refund-Deputy Commissioner directed to refund with statutory interest if amount found to be refundable.[S.244A, Art. 226]

S.234E: Fee-Default in furnishing the statements-Delay in filing statement of tax deducted at source Levy of late fee-Provision for imposition of late fee inserted only with effect from 1-6-2015 Late fee not importable before 1-6-2015-Delay in filing writ-Not ground for denying relief.[Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay of demand-Board circular-Deposit of 20 per cent. of demand for grant of stay of demand till disposal of appeal-Matter remanded with direction to reconsider deposit of sum less than 20 per cent. Considering the hardship of assessee-Direction to the assessee to file application for reconsideration.[Art. 226]

S. 220: Collection and recovery-Assessee deemed in default-Pendency of appeal-Recovery of tax months but till disposal of appeal.[S. 220 (6)]