S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bogus accommodation entries-Revision on the basis of roving enquiries-CBDT circular on no set-off of loss against deemed income u/s 115BBE applicable w.e.f. 1st April 2017-Invocation of section 263 jurisdiction by the Ld. CIT is invalid-Income assessed remains same even pursuant to revision-Revision is not valid. [S. 56, 68, 115BBE, 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to Revenue-AO failure to verify the genuineness of the lenders-Complete details not submitted by the assessee-Revision justified. [S. 133(6), 143(3), 147, 148]

S. 253 : Appellate Tribunal-Monetary limits-Circular specifying monetary limits for the department is retrospective in nature-the circular applies to already pending as well as new appeals. [S. 253(4)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-New issue which was not considered by AO during the course of assessment-Enhancement is not valid. [S. 94(7), 251(1)(a)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Order id set aside.

S. 201 : Deduction at source-Failure to deduct or pay-Pathological testing services-Commission or discount to sample collection centres-No obligation to deduct tax at source-Cannot be treated as assessee in default. [S. 194H]

S. 154 : Rectification of mistake-The date of the original order is the commencing point of limitation, irrelevant to the subsequent rectification or subsequent application. Hence, the order passed beyond 31.03.2015 is barred by limitation. [S. 143(1), 154(7)]

S. 153D : Assessment-Search-Approval-Order passed by AO without due approval from supervisory authority-Order was quashed. [S. 142(1), 153A]

S. 153A : Assessment-Search or requisition-Hard disc-Undisclosed income-No corroborative evidence such as bogus purchase bills or bogus expenses and unexplained investment found during search-Addition is held to be not valid. [S. 132, 145(2)]

S. 153A : Assessment-Search or requisition-Unexplained expenditure-Purchase of land-Addition was held to be justified. [S. 132]