S. 268A : Appeal-Instructions-Circulars-Monetary limits-Tax liability below 1 crore-Department appeal was dismissed.[S. 260A]
S. 268A : Appeal-Instructions-Circulars-Monetary limits-Tax liability below 1 crore-Department appeal was dismissed.[S. 260A]
S. 264 : Commissioner-Revision of other orders-Rejecting the prayer for withdrawal of revision petition-Deciding on merit-Order set aside and remanded. [Art.226]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Mismatch of amount paid to related persons-Verification of expenditure-The issue which was not subject matter of limited scrutiny-Revision order to disallowance of expenditure under section 14A was quashed.[S. 14A, 40A(2)(b), 57]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital asset-Lease hold right-Capital or revenue-Cancellation of allotment of plot of land-Compensation-Treated as capital-receipt Revision order was quashed. [S. 2(14), 4, 28(i)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Initiation of proceedings based on a proposal given by the assessing officer-Without application of mind-Revision was quashed. [S. 10(38) 45]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase and sale of land-Capital asset-Intention to construct a Tech Park-No development activity-Revision is held to be not valid. [S. 2(14),28(i), 45, 143(3)]
S. 254(1) : Appellate Tribunal-Duties-Failure of Tribunal examine the matter on merits-Matter remanded. [S. 260A, 271 A ABB, 273B]
S. 245F : Settlement Commission-Powers-Special Audit-Settlement Commission does not have power to direct aa special audit under section 142(2A) of the Act. [S. 142(2A), 245C, Art. 136]
S. 225 : Collection and recovery-Stay of proceedings-20 percent not a pre-requisite for all appeals-Prima facie case, the balance of convenience, and irreparable injury while disposing of the stay application-stay order is set aside, and the matter is remanded for fresh adjudication after granting an opportunity to be heard. [S. 220, Art. 226]
S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before Commissioner (Appeals)-Refund-Assessee was directed to approach appropriate authority under section 220(6) by filing stay application pending appeal. [S. 220(6), 225,246A, Art. 226]