S. 147 : Reassessment – After the expiry of four years- Block assessment- Addition deleted by CIT (A) – Notice to reassess the same is held to be not valid [ S. 132, 148 ,158BC , Art , 226 ]

S. 271(1)(c) : Penalty – Concealment – Quantum addition challenged in appeal to High Court –Substantial question of law – Debatable – Levy of penalty is held to be not justified [ S.260A

S. 264 :Commissioner – Revision of other orders – Rejection of application on ground of bar of limitation – Failure to decide revised capital gains- Matter remanded to decide the issue on section 50C [ S. 50C, 54 , Art , 226 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue -Assessing Officer taking one of two possible views on issue — Order not erroneous — Commissioner cannot set aside order .[ S.80IA, form 10CCB ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Deduction granted on a wrong view of the Law —Revision is held to be justified [ S.10A ]

S. 260A : Appeal – High Court – Delay of 342 days – Retirement of Officer – Delay was condoned with cost .

S. 254(1) : Appellate Tribunal – Duties- Delay in filing appeal -Tribunal cannot dismiss appeal for non-prosecution[ S.253,254(2), ITAT R. 24, Art , 226 ]

S. 254(1) : Appellate Tribunal – Duties- Deletion of disallowance without giving reasons – Order not valid – Matter remanded . [ S.40(a)(ia)]

S. 254(1) : Appellate Tribunal – Duties- Allowing the expenditure without examining the evidence – Perverse order – Matter remanded .[ S.37 (1), 132,153A ]

S. 254(1) : Appellate Tribunal – Duties- Business expenditure — Commission payments — Order passed without considering the material and application of mind -Matter remanded to Tribunal