S. 263: Commissioner-Revision of orders prejudicial to revenue-Book profit-Amalgamation-Depreciation-Revision is invalid where it is based on incorrect facts and the Assessing Officer has already examined the depreciation claim arising from amalgamation.[S. 32, 115JB]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Survey-Assessment completed after survey-One possible view taken by Assessing Officer-Explanation 2(a) to section 263 does not confer unfettered powers upon the Principal Commissioner to revise every assessment order merely because another view is possible.-Revision not valid.[S 69, 69A, 115BBE, 133A]

S. 253: Appellate Tribunal-Appeals-Vivad Se Vishwas Scheme, 2024-Revenue’s appeal-Infructuous. [Vivad Se Vishwas Scheme, 2024, S. 3]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Reassessment-Addition under S. 69A-Faceless proceedings-Matter remanded to the file of CIT(A). [S 69A, 147, 148, 151, 250(6)]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Power to direct enquiry-Empowered to direct the Assessing Officer to make necessary enquiries and verify facts where the record so warrants-130 days delay in filing appeal-Incorrect affidavit given by the Assessing Officer-Delay was not condoned-Appeal was dismissed.[S. 153(5), 250(4)]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Speaking order-Reassessment-Charitable Trust-The matter was restored to the Commissioner (Appeals) for fresh adjudication after providing adequate opportunity to the assessee..[S. 11, 12, 12A, 12AA 147, 148, 250(6)]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Additional evidence-Demonetisation-Cash deposits-Commissioner (Appeals) must examine additional evidence or call for a remand report before deciding the appeal. [S. 68, 139, 142(1), 144, Rule 46A]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Technical glitches in uploading documents-Matter restored for fresh adjudication. [S. 251]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Penalty-Ex parte order-Commissioner (Appeals) bound to decide appeal on merits-Short and inadequate opportunity of hearing violates principles of natural justice-Matter restored.
[S. 250(6), 251, 271B]

S. 244A: Refunds-Interest on refunds-Adjustment of part refund-Refund to be first adjusted towards interest component and thereafter towards principal-Interest under section 244A is allowable accordingly.[S. 140A, 220]