S. 263 : Commissioner-Revision of orders prejudicial to revenue-Barred by limitation-Issue raised in the revision proceedings are different from re-assessment issue under section 147 of the Act-Time limit to be ascertained from 143(1) order and not under section 147 of the Act-Order is barred by limitation.[S.143(1), 147, 148]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Ex-parte order-Miscellaneous application is filed after four years-Six months time limit does not apply to the ex-parte order-Miscellaneous application is allowed-Order is recalled. [ITAT R.1963, R. 24]

S. 253 : Appellate Tribunal-Appeals-Appeal dismissed on account of low tax effect-Audit objection accepted by AO-Miscellaneous application of Revenue to recall the order is dismissed-On writ the Court held that appeal is maintainable-Order of Tribunal is set aside.[S. 254(2), Art. 226]

S. 194A : Deduction at source-Interest other than interest on securities-No liability on reimbursement of interest paid through group companies which is not constituting income is not liable to deduct tax at source.[S. 201(1), 201(IA)]

S. 153A: Assessment-Search-Authorisation in the name of assessee-Search conducted at the premises of Directors-Proceedings are invalid.[S. 132, 133A(3)(ia)]

S. 153A: Assessment-Search-Unabated assessment year-No incriminating material-Addition cannot be made merely on the basis of statement recorded during search.[S. 132, 132(4)]

S. 151 : Reassessment-Sanction for issue of notice-Non application of mind-Applicability of S. 50C to buyer-Reassessment notice and order is quashed. [S. 50C, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by the Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer-Notice is invalid. [S. 147, 148, 151A]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Remuneration from hospital-Salary-Professional income-Return filed using form ITR 3-Claimed benefit under section 44ADA-Reassessment notice for failure to deduct tax at source under section 192-Reassessment notice and order is quashed. [S.44ADA, 147, 148, 148A(b), 148A(d) 192, 194J, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Right to cross examination-No specific request for cross examination and issue off summons-Reassessment is valid-Writ petition is dismissed. [S.144B,147, 148, 148A(b), 148A(d), Art. 226]