S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash deposits-Demonetisation period-Withdrawal of appeal and issue settled under Direct Tax Vivad Se Vishwas Act, 2020-Revision is not valid. [S. 68, 143(2) Direct Tax Vivad Se Vishwas Act, 2020, S. 5(3), 8]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Short term capital gain-Accommodation entries-Penny stock-Plausible view-Revision is not valid [S. 45]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Joint ownership-Revision is held to be not valid. [S. 54F]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Real estate business-Interest debited to profit and loss account included in capital work-in-progress-Project completion method [S. 145]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Depreciation-Asset financing-Operating lease and Finance Lease-Entitle to depreciation-Excess interest-Rule of consistency-Revision was quashed. [S. 2(28A), 32]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessing Officer applying his mind and taking possible view-Revision order was quashed. [S.56(2)(vii), 92E, 92F]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Long-term capital gains-Assessing Officer applied his mind in the course of assessment proceedings-Revision was not valid. [S. 45, 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue Speculation business-Loss-Set Off-Issue decided by Tribunal in Assessment Year 2013-14-Cannot be taken up by Principal Commissioner in revision for the Assessment Year 2014-15. [S. 73]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital gains-Transfer-Joint Development agreement deed-Deed stamped at fixed value and not regarded as transfer or conveyance of property-Mere registration of agreement and payment of stamp duty cannot attract provision of section 43CA-Revision order was quashed [S. 2(47) 43CA, 50C].

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Real estate business-Income from undisclosed sources-Survey-Unrecorded income-Additional income was business income-Income cannot be assessed under section 115BBE of the Act. [S. 68, 69A, 115BBE, 131]