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)]
S. 194A : Deduction at source-Interest other than interest on securities-S. 194A : Deduction at source-Interest other than interest on securities-Non deduction of TDS on year-end provision-Suo moto disallowance of expenditure u/s 40(a)(ia)-liability to deduct tax at source u/s 194A exists-levy of interest u/s 201(1A) –Failure to identify the payees-Matter remanded.[S.40(a)(i), 40(a)(ia),191, 201 (1), 201(IA)]
S. 154 : Rectification of mistake-Mistake apparent from the record-CPC while processing the return of income in as much as depreciation u/s 32 has not been granted-Entitled for the claim of depreciation. [S.32]
S. 154 : Rectification of mistake-Mistake apparent from the record-Time limit-Barred by limitation-Merit also eligible deduction. [S.80IA, 143(3) 154(7)]
S. 154 : Rectification of mistake-Mistake apparent from the record-Deduction of tax at source-Credit for-Intimation-Directed to grant relief after verification. [S.143(1), 199,Form, 26AS]
S. 151 : Reassessment-Sanction for issue of notice-Mechanical sanction-Reassessment is quashed.[S.147(b), 148]
S. 148 : Reassessment –Notice-Additional grounds-Legal grounds admitted-Recorded reasons under wrong premises-Reassessment proceedings void ab initio-Sanction-Approval granted mechanically-Notice and all consequent proceedings liable to be quashed.[S.147, 151]
S. 148: Reassessment-Notice-Fishing enquiry-Recorded reasons are identical with information received-Foundation of reasons not existing when reasons recorded-Recorded reasons invalid-Assessments are quashed. [S. 147]