S. 271(1)(c) : Penalty-Addition on basis of which penalty levied deleted.

S. 263 : Commissioner-Revision of orders prejudicial to revenue-limited scrutiny-No jurisdiction to go beyond reason for which the case was selected for limited scrutiny-Revision to consider other aspects is held to be without jurisdiction. [S. 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-On the date of transfer more than one residential house-Deduction allowed without verification-Revision order was set aside and directed the AO to pass the order in accordance with law. [S. 54, 54F]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Non furnishing of approval-Revision is held to be not valid. [S. 35(2AB), R. 6(7A)(b)]

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.