S. 264 : Commissioner-Revision of other orders-Undisclosed income — Not maintaining the books of account-Contract works and other sources-Tax deduction at source-Form No 26AS showing the additional income-Payee confirming the payments-8% gross profit is estimated including the undisclosed income-Rejection of revision order is affirmed by High Court-SLP is dismissed. [S. 133(6),143(3), Form No. 26AS, Art. 136]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Matter in issue before Commissioner which was sought to be brought to rest by opting for benefit of Scheme was in context of same-Revision proceeding is quashed. [S. 143(3),147, Direct Tax Vivad Se Vishwas Act, 2020, S. 4] C

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Revision order is set aside by the Tribunal-Order giving effect to Revision is void ab initio. [S. 143(3), 254(1), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Principle of natural justice-No opportunity was given-Contrary finding-Order quashed-Cost of Rs 10000, was imposed which shall be paid to High Court Legal Service Committee. [S. 143(3), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Document Identification Number (DIN)-Intimation letter-Rectification of mistake-Failure to mention Document Identification Number in order is violation of mandatory requirement — Dismissal of Department’s application for rectification of order is justified. [S. 254(2) 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Anonymous donations-Corpus fund-[S.2(24((iia), 11, 12, 13(7)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
-Industrial undertakings-Road infrastructure development-Order of Tribunal is affirmed. [S.80IA, 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Special category states-Form no 10CCB was filed in response to show cause notice-First year of substantial expansion remained unaltered-Commissioner has no jurisdiction to revisit same issue in subsequent assessment years-Order of the Tribunal affirming the revision order is set aside. [S.80IC]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bogus purchases-Order of Tribunal quashing the revision order is affirmed.[S. 69A,260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase of land-Stamp valuation is more than the consideration paid-No presumption could be drawn on the ground that purchaser of property must have paid more than what was actually recorded in account books-No substantial question of law. [S.69B, 260A]