S. 264 : Commissioner-Revision of other orders-Reasoned order-DTAA-India-USA. [S. 110-O, Art. 10(2), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Prima facie satisfaction was not arrived by the Commissioner-Interim order-Matter was adjourned to 26-8 2021. [Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Dispute resolution panel-Draft assessment order-No notice of demand attached-Order cannot be revised-No loss to revenue. [S. 144C]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Merger-Subject matter of appeal-Investments written off-Book profit-Issue was not subject matter of appeal-Revision was quashed. [S. 115JB]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Reassessment-Issue which was not subject matter of reassessment limitation has to be computed from the original assessment-Revision was held to be barred by limitation. [S. 143(3), 147, 263(2)]

S. 260A : Appeal-High Court-Sanction-Issue which was not raised before the Appellate Tribunal or CIT(A) cannot be raised first time before the High Court-Appeal of the revenue is dismissed. [S. 143(1), 147,147, 151]

S. 260A : Appeal-High Court-Territorial jurisdiction of High Court-Transfer of case-Pendency of proceedings-Ahmadabad Tribunal decided the appeal-Appeal was filed at Allahabad High Court-Jurisdiction vest with Gujarat High court-Appeal was dismissed. [S. 120, 127(2)]

S. 260A : Appeal-High Court-Territorial jurisdiction of High Court-Transfer of case-Pendency of proceedings-Ahmadabad Tribunal decided the appeal-Appeal was filed at Allahabad High Court-Jurisdiction vest with Gujarat High court-Appeal was dismissed. [S. 120, 127(2)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-lease rent-Tribunal followed order of earlier year and not followed the Judgement of Supreme Court-Miscellaneous application was dismissed-Order rejecting miscellaneous application was set aside-Non-consideration of judgement of Supreme Court is a mistake apparent on record-Matter remanded to Tribunal to decide on merits in accordance with law. [S. 37 (1), 200A]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Recalling the order is beyond the scope and ambit of the powers of the Tribunal-Tribunal has no power to recall its earlier order-Order recalling the order was quashed and set aside- Where Tribunal decides merits erroneously remedy of aggrieved party is to appeal before High Court – DTAA-India-Sweden-USA. [S. 195(2), 254(1), 260A, Civil Procedure Code, 1908, Order XLVII Rule 1, Art. 12 (3), Art. 226]