S. 263 : Commissioner-Revision of orders prejudicial to revenue-Co-operative societies–Interest income derived by co-operative society from investments held with co-operative bank entitled for deduction under section 80P(2)(d) of the Act–AO had taken a possible view and hence reassessment proceeding is quashed. [S. 2(19), 80P(2)(d)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-limited scrutiny–PCIT cannot look into issue which the AO himself was barred from looking into in original assessment. [S. 143(1)]

S. 254(1) : Appellate Tribunal–Powers-Non appeared for the assessee/appellant–Notice sent–Appeal not admitted-Liberty to the assessee to move application as per proviso to rule 24. [S. 253, ITATR. 19(2), 24]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Amendment in making electronic filing of appeal mandatory-change in law introduced at about the same time and possibility that assessee may not be conversant with technical aspects-Opportunity to be given to assessee for filing of appeal in accordance with law. [S.251, R.45]

S. 195 : Deduction at source-Non-resident-Other sums–remittance-in nature of reimbursement of cost–necessary documents to be examined-restored to AO for de novo adjudication. [S. 195(2)]

S. 194C : Deduction at source–Contractors-Payment made to farmers for purchase of sugarcane as harvesting charges-Not liable to TDS-No disallowance can be made. [S. 40(a)(ia)]

S. 194C : Deduction at source–Contractors-Finance Act states that it would be applicable from a particular date–Section cannot be applied retrospectively. [S. 40(a)(ia), 194(6), 263]

S. 153C : Assessment-Income of any other person–Search Seized documents not belonging to assessee-No incriminating documents / materials seized–Addition cannot be sustained.

S. 153A : Assessment–Search-Time limit for issue of notice u/s.143(2) and completion of assessment already lapsed as on date of search-An addition is unsustainable. [S. 143(2)]

S. 153A : Assessment–Search-Assessee was not in existence at time of first search–No documents found in second search belonging to assessee-Payment of interest on post-dated cheques outside books beyond six months from sale deed-No addition could be sustained.