S. 263 : Commissioner – Revision of orders prejudicial to revenue – Appellate Tribunal -Power – Lack of enquiry – Tribunal agreeing with Commissioner but setting his order on merits – Tribunal has no power to consider merits of assessment order when it was not subject matter of appeal [S. 12AA,80IB(10) ,254(1) ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Capital gains – Purchase of three units in same building- Assessing Officer allowing the exemption taking one of plausible views – Order is not erroneous . [ S.45 , 54 ,54F, 260A ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Export of computer software- Development of software at client’s site outside India- Plausible views -Revision is held to be not valid [ S. 10A]

S. 260A : Appeal – High Court – High court refusing to frame question as substantial question of law — High Court cannot review its decision — Even if the principle of res judicata does not apply to tax matters, consistency and certainty of law would require the State to take a uniform position and not change its stand in the absence of change in facts or the law [-. Revenue’s appeal before High Court would not lie if tax appeal fall short of monetary limit of Rs. 1 crore S.260A(4) , 268A]

S. 260A : Appeal – High Court -Monetary limit- Case not falling within exception — Appeal not maintainable [ S.253 , 254(2) ]

S. 260A : Appeal – High Court – Case not falling within exception — Appeal not maintainable [ S. 143(1), 154 , 244A 254(2) ]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Reassessment – Tribunal has power to rectify the obvious error – Tribunal holding that capital gains were assessable in assessment year 2001-02 – Tribunal erred in entertaining new plea of assess ability of capital gain- Consequential reassessment order was not barred by limitation -Order of Tribunal is set aside and matter remanded to the Assessing Officer [ S. 148 , 149 , 150 (2)]

S. 254(1) : Appellate Tribunal – Duties- Order passed without considering submission and earlier decision – Duty to refer larger Bench – Matter remanded. [ S.273B ]

S. 254(1) : Appellate Tribunal – Duties- Speaking order – Reassessment – After the expiry of four years- Quashing of reassessment – Matter remanded as the Tribunal has not passed a speaking order [ S. 5OB , 147 , 148 , 253 ]

S. 245C : Settlement Commission – Settlement of cases – Jurisdiction of High Court -Territorial Jurisdiction of Madras High Court — Order of Bench of Settlement Commission at Chennai — Petition not maintainable- Place where cause of action arises – Doctrine of Forum Conveniens . [ S. 132, 260A, Art , 226, 227 ]