S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital or Revenue expenditure-Consumables revenue expenditure allowable in the year in which put in line of production-Allowance in previous years not erroneous-Assessing Officer taking sustainable view after enquiry-Revision is not warranted. [S. 32, 37(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Possible view taken by Assessing Officer after pursuing all the evidences-In line with view taken by Tribunal-Revision not warranted. [S. 54]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order of Tribunal-Weightage to Tribunal order not given-Against fundamental Principles of judicial discipline-Revision is not sustainable.[S. 2(22)(e), 254(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessing Officer calling for details of advertisement and sales promotion during assessment-Possible view taken after going through evidences-Order of Assessing Officer is not erroneous-PCIT is not justified-Revision is not warranted.[S. 37(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to verify wages expenditure-Failure to deduct tax at on payments-Casual labour accepted without verification-Assessing Officer accepted certificates filed by assessee without recording reasons-Revision is justified. [S. 37(1), 40 (a) (ia)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure of Assessing Officer to inquire loss on disposal of assets/expenditure-Assessing Officer duty bound to disallow expenditure which is not of revenue expenditure in P & L account-Revision is justified.[S. 37(1)]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Assessing officer made enquiries-Contention of the PCIT that examination not done incorrect-Contention that A.O. had only one day to pass order invalid-Revision not Justified.[S. 143(2)]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal adjudicated appeal on merits-Failure to adjudicate legal ground-Mistake apparent from record-Miscellaneous application filed by Assessee allowed

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Recall of order-Speaking order of Tribunal-Recall of observations-Beyond jurisdiction of Tribunal.

S. 254(1) : Appellate Tribunal-Powers-New ground-Validity of reassessment-Not challenged before lower authorities-Cannot be raised [S. 147, 148,ITATR,1963,R. 27]