S. 263 : Commissioner-Revision of orders prejudicial to revenue-Search and seizure-Undisclosed investment-Excess stock assessed as business income-Possible view-Revision order held to be not justified. [S. 69, 115BBE, 132, 153D, 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Order to be made within two years-Order passed and dispatched with in two years-Received the copy of order after eight months-Order is valid-Date of receipt is not relevant-Interpretation of taxing statute-The provision of the statute are to be as they are and nothing is to be added or taken away from the provisions of the statute. [S. 263(2)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-No power of review-Rejection of application was held to be valid. [S. 254(1), 260A, Art. 226]

S. 254(1) : Appellate Tribunal-Duties-Order passed without any reasons-Failure to reply the addition was up held by the CIT(A)-Tribunal set aside the order-High Court reversed the order of the Appellate Tribunal. [S. 69, 153A]

S. 253 : Appellate Tribunal-Delay of 2554 days-Reason for delay was not satisfactory-Order of tribunal was affirmed. [S. 254(1), Art. 226]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Free trade zone-Modification of claim-Revised return was not filed-Commissioner (Appeals) has no power to entertain modification of claim without filing revised return. [S. 10A, 10B, 139, 246A]

S. 245D : Settlement Commission-Procedure-Application-Writ petition was filed after long gap of time-Addition made by the Settlement Commission was accepted and consequential order was passed-Order of single judge was set aside. [S. 132, 153C, ITSC(P) Rules 1997, R.9, Art. 226]

S. 245D : Settlement Commission-Procedure-Application-Court can only examine the decision making process and not the decision it self-Order of single judge was set aside-Interest-Only up to date of order of admission of application and not up to date of order of settlement. [S. 245D(4), ITSC Rules, R. 9, Art. 226]

S. 245D : Settlement Commission-Procedure-Application-Survey-Principle of natural justice not violated-Court cannot substitute findings of Settlement Commission-Order of Settlement Commission affirmed. [S. 133A, 245C, 245D(4), ITSC R. 9, Art. 226]