S. 263 : Commissioner-Revision of orders prejudicial to revenue-Short term capital gain-Settlement Commission-Issue considered by the Settlement Commission-Revision order will be without jurisdiction. [S. 45, 245C(1), 245D(4), 245I]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order of Transfer pricing Officer-Part of assessment record-Can be revised. [S. 92CA]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order of Assessing Officer was in consonance with the view taken by the Tribunal, revision order was quashed. [S. 2(14), 2(29A)(2)(47), 251]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-remuneration to working partners-as per partnership deed, remuneration is paid as per the provisions of s. 40(b)(v) and taxed at 30% in the hands of individual partner, same as the assessee firm-Assessment order framed is not erroneous and there is no prejudice to the interest of revenue. [S. 40(b)(v)]

S. 254(2A) : Appellate Tribunal-Stay-Paid more than 51 percent of disputed tax-Stay granted. [S. 201(1), 254(1)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-No power to review its own order.

S. 254(1) : Appellate Tribunal-Powers-Delay in filing an appeal before CIT (A)-Wrong advice-Delay of more than 1213 days was condoned-Remanded to the office of CIT (A) to decide on merit. [S. 234E, 250]

S. 251 : Powers of Commissioner (Appeals)-Powers of enhancement-Commissioner has no power of enhancement, in respect of Matter which do not arise from the order of assessment, or are out of the proceedings before the AO. [S. 36(1)(iii)]

S. 194C : Deduction at source-Contractors-Person responsible for paying-It’s the user who is person responsible for paying, and not the intermediary-Intermediary in the instant case is an ‘aggregator’ and not a service provider and hence cannot be treated as assessee in default. [S. 201(1), 201(IA), 204]

S. 184 : Firm-Registration-Partnership deed on lesser value stamp paper-Remuneration paid to partners cannot be disallowed and firm cannot be assessed as an AOP.