S. 269UD : Purchase by Central Government of immoveable properties-Valuation of property should be just and reasonable-Rent capitalisation method-Adequate opportunity to be heard not given-Order of purchase of property-Not valid. [Form No. 37I, Art, 226]
S. 264 : Commissioner-Revision of other orders-Order of dismissal by Single judge is held to be not proper-Order of Principal Commissioner set aside-Matter remanded to Principal Commissioner. [S. 143(3), 246A, Art, 226]
S. 264 : Commissioner-Revision of other orders-Limitation-Pursuing appeal mistakenly-Delay in filing revision petition-Period spent in prosecuting appeal excluded-Matter remanded to Commissioner. [S. 246A, 248, Limitation Act, 1963, S. 14, Art, 226]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty-Concealment-Commissioner setting aside entire Assessment-Assessing Officer acting under such order of remand can initiate penalty proceedings. [S. 143(3), 271 (1)(c), Art, 226]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Deduction could not be denied on ground companies which used Railway Sidings were group companies-Revision is not valid. [S. 80IA(4)(i)(b)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue Provision for excise duty liability-Input tax credit in other units effectively amounting to constructive payment in next financial year-Revision is not valid. [S. 43B, 142(1)]
S. 260A : Appeal-High Court-Bad debt-High Court not admitting additional question on issue-Directed the High Court to decide the issue along with other questions. [S. 36(1)(vii)]
S. 254(1) : Appellate Tribunal-Powers-Reassessment-Assessee not Co-operated-Order of remand is held to be justified. [S. 144, 147, 148]
S. 244A : Refund-Interest on refunds-Delay in payment due to rectification, omissions and defects in return-Time taken for such rectification to be excluded. [S. 244, 244A(2)]
S. 244A : Refund-Interest on refunds-Period between date of Court order and actual receipt of refund-Department directed to pay interest. [S. 237, Art, 226]