Interpretation of taxing statues – Principle of Resjudicata does not apply to income tax proceedings – In the absence of any change in the circumstances revenue could not reopen the question which had been decided upon in the earlier years .

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Show cause notice-Writ against the show cause was dismissed. [Art. 226]

S. 260A : Appeal-High Court-Tax effect is more than Rs.1 crore-Appeal restored.

S. 254 (1) : Appellate Tribunal-Duties-Ex-parte order-Order passed without considering the application for an adjournment filed by the son and without application of mind-Order of Tribunal set aside and remanded back for fresh consideration. [S. 143(3)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-New claim-Can be made before the Appellate Authority though neither claimed in the original return nor filed the revised return. [S. 139]

S. 245R : Advance rulings-Capital gains on transfer of LLP interest in an Indian LLP-DTAA-India-Netherlands-Application admitted. [S. 245R(ii), Art. 13]

S. 245D : Settlement Commission-Failure to produce the material-Rejection of application is held to be valid. [S. 245D(4), Art. 226]

S. 245D : Settlement Commission-Proceedings stood completed only formal order to be pronounced-Finance Bill, 2021-Directed to pass formal order on or before 31-3-2021. [S. 245D(4), Art. 226]

S. 237 : Refunds-Additions were deleted in appeal-Refund not granted-Notice is issued to the revenue. [Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Attachment of residential property, commercial property and five bank accounts-TRO was directed to lift attachment over commercial property and release said property to deposit amount of tax payable under resolution scheme-Direct Tax Vivad se Vishwas Act, 2020. [S. 222, Art. 226]