S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest income business or other sources-Decides the issue on merits and leaves no scope for enquiry by the Assessing Officer-Expenditure on earning interest income-Order of Tribunal and Revision is set aside-Directed the Assessing Officer to decide in accordance with law. [S. 28(i), 56, 57, 254 (1), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Generation of reasonable surplus-Order of Tribunal quashing the revision order is affirmed. [S. 11, 12AA]

S. 261 : Appeal-Supreme Court-Charge of income-tax-Capital or revenue-Carbon credits-Question not raised before High Court-Department estopped from raising issue before Supreme Court at stage of final hearing.[S. 4, 80-IA(4)(iv), 260A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Appellate authority cannot dismiss an appeal for non-prosecution, instead has to decide the matter on its merits. [S. 246A, Art. 226]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Writ petition permitted to be withdrawn-On appeal the division bench held that observation of Single Judge on merits of assessee’s claim of exemption under section 11, observations is vacated and set aside.[S. 11, Art. 226]

S. 237 : Refunds-Condonation of delay-Deduction of tax at source-Revised return-Joint Development Agreement-Reflected in form no 26AS-Not claimed refund under bonafide belief-Rejection order is set aside and directed to file revised return. [S. 119(2)(b),139(5), 154, 195A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Search-Concluded assessment-Abatement-Prima facie opinion on abatement would be relevant for purposes of considering question of stay, hence, matter was to be remanded back for consideration afresh. [S. 153A 153C, 246A, Art. 226]

S. 206C : Collection at source-Trading-Toll on mechanical vehicles-Assessing Officer is to directed to verify return filed by toll lessees and in event he came to conclusion that toll lessees had already paid tax on amount which ought to have been collected as TCS by assessee, then he shall not levy any tax on assessee-Matter remanded. [S. 206C(7), Himachal Pradesh Tolls Act, 1975, S.3, 3A]

S. 167B : Charge of tax-Shares of members unknown-Registered Society-Maximum marginal rate cannot be applied-Gross receipt cannot be assessed, without allowing the deduction for expenses. [S. 2(31), 11, 12, 37(1), 143(1),251, Registration Act, 1860]

S. 158BD : Block assessment-Undisclosed income of any other person –Search and seizure-On money-Statement retracted-Seized documents did not bear signature of assessee and seized material also did not suggest that assessee had paid any on-money order passed by Assessing Officer was not sustainable.[S. 132,132(4A), 158BC, 260A]