S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-Additional income-Revision order is set aside.[S.143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Educational Institution –Revision order is set aside. [S. 10(23C)(iiiad) 12A, 12AA, 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Search and seizure-Penalty-Not recording satisfaction-Concealment penalty-Principal Commissioner cannot exercise revisional jurisdiction qua proceedings before an Appellate Authority-Revision is invalid.[S. 132,153A, 271(1)(c)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Industrial undertaking-Losses incurred prior to initial year-Deduction allowed by Assessing Officer in accordance with circular-Without setting off brought forward unabsorbed depreciation-Capital gains-Securities Transaction Tax-Own funds-Revision is quashed. [S.10(38), 80IA]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessing Officer disallowed the expenses after considering the reply of the assessee –Extent of inquiry Assessing Officer’s prerogative-Commissioner cannot impose his own understanding of extent of inquiry-Revision is not valid. [S.40(a)(i) 40(ia) 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny assessment-Issues raised in revision thoroughly examined in assessment proceedings-Revision is bad in law.[S.14A, 36(1)(iii), R.8D]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Record-Unexplained expenditure-Repayment of unsecured loans-Shell Companies-Revision is not justified-Loans from shell companies-Revision is justified.[S.68, 69C]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Industrial undertaking-Himachal Pradesh-Audit report filed physically before filing of return-Deposit of cash-Demonetisation period-Detailed filed in the course of assessment proceedings-Revision is held to be not valid.[S.80IA(7), 80IC, 80IE (6), 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-Surrender of income-Commissioner cannot look again at same information-Revision is quashed.[S.133A, 143(3)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional grounds-Lease expenditure-Revised computation-Not justified in refusing admission-Matter remanded to the CIT(A).[S. 37(1)]