S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order passed by the Assessing Officer of a different jurisdiction-Assessment order was passed on basis of an invalid and non est notice, it could not be countenanced in law, and consequently, revisional action is not permissible hence not valid. [S. 127, 143(2), 143(3), 292BB]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Principle of natural justice-Dismissal of appeal without granting right to be heard-Matter remanded [S. 154]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Failure to attend on specified date-Failure to consider additional evidence-Order was set aside and directed to pass speaking order. [S. 251]

S. 244A : Refund-Interest on refunds-Excess tax deduction at source–Entitled to interest on refund of excess deduction of tax at source under section 195 of the Act.

S. 194J : Deduction at source-Fees for professional or technical services-Transaction charges-TDS is deductible under section 194I and not under section 194J [S. 194I]

S. 148 : Reassessment-Notice-Service of notice-Information through RTI-Generalistic notice issued without mentioning full and correct address of assessee would not be a valid notice for reopening of assessment-Matter remanded to the file of CIT(A). [S. 147]

S. 147 : Reassessment-Alleged non conduct of Audit-Reassessment notice is not valid. [S 44AB, 80IB(11A), 133(6), 148]

S. 145 : Method of accounting-No adverse findings by the Chartered Accountant who has audited books of account-Estimation of net profit is not justified.

S. 145 : Method of accounting-Scrap sale-Estimation of profit-Survey-Not able to reconcile-Addition is held to be justified. [S.133A]

S. 144C : Reference to dispute resolution panel-Period of limitation has to be strictly followed-Order passed beyond period of limitation prescribed under section 144C(4)(b) of the Act is declared invalid. [S. 144C(4)(b)]