S. 263 : Commissioner-Revision of orders prejudicial to revenue-Operating loss-Assessing Officer applying mind and accepting operating loss-Possible view-Revision is not justified. [S. 28(i), 37(1)]

S. 250 : Appeal-Commissioner (Appeals)-Duties-Search and Seizure-Block assessment-Failure to furnish all material in Department’s possession-Direction issued to CIT(A) to furnish to assessee except documents relied upon. [S. 132, 153A, 246A, Art. 226]

S. 246A : Appeal-Commissioner (Appeals)-Stay-Payment of 20 Per Cent. of sum assessed-Best judgement assessment-High pitched assessment-Coercive proceedings to be kept in abeyance. [S. 144, 250, Art. 226]

S. 205 : Deduction at source-Bar against direct demand-Refund-Department cannot demand tax from assessee and set off demand against refund of any other assessment year. [S. 194, 237]

S. 200 : Deduction at source-Duty of person deducting tax-Intimation of demand-Not responding to notice-Garnishee notice to bank-Alternative remedy-Writ is not maintainable. [S. 201(IA), 221, 226(3), 246A, Art. 226]

S. 153D : Assessment-Search-Sanction-Sanction-Alternative remedy-Writ was dismissed against the order of CIT(A). [S. 253, Art. 226]

S. 153D : Assessment-Search-Sanction-Sanction given to 35 cases by virtue of single request-Alternative remedy-Writ was dismissed. [S. 253, Art. 226]

S. 153A : Assessment-Search or requisition-Incriminating material was found in search and investigation-Assessment order valid. [Art. 136]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued in name of deceased assessee-Notice and order quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Alternative remedy-Writ will not normally maintainable. [S. 148, Art. 226]