S. 263 : Commissioner-Revision of orders prejudicial to revenue-Principle of natural justice-No opportunity was given-Contrary finding-Order quashed-Cost of Rs 10000, was imposed which shall be paid to High Court Legal Service Committee. [S. 143(3), Art. 226]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Document Identification Number (DIN)-Intimation letter-Rectification of mistake-Failure to mention Document Identification Number in order is violation of mandatory requirement — Dismissal of Department’s application for rectification of order is justified. [S. 254(2) 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Anonymous donations-Corpus fund- Tribunal order is quashed and set aside [S.2(24((iia), 11, 12, 13(7)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-
-Industrial undertakings-Road infrastructure development-Order of Tribunal is affirmed. [S.80IA, 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Special category states-Form no 10CCB was filed in response to show cause notice-First year of substantial expansion remained unaltered-Commissioner has no jurisdiction to revisit same issue in subsequent assessment years-Order of the Tribunal affirming the revision order is set aside. [S.80IC]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bogus purchases-Order of Tribunal quashing the revision order is affirmed.[S. 69A,260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase of land-Stamp valuation is more than the consideration paid-No presumption could be drawn on the ground that purchaser of property must have paid more than what was actually recorded in account books-No substantial question of law. [S.69B, 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-disallowance of Fringe Benefit Tax (FBT)-Provision in respect of slow moving and obsolete inventories-Issue not raised in the show cause notice-Revision is held to be not valid.[S.40A(2)(b), 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Development of residential complex-Land converted into stock in trade-Possible view-Order of Tribunal is affirmed. [S. 2(47)(v), 45(2), 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Industrial undertakings-Road infrastructure development-High Court affirmed the order of the Tribunal-SLP of Revenue is dismissed. [S. 80IA, Art. 136]