S. 263 : Commissioner-Revision of orders prejudicial to revenue–Lack of enquiry and non application of mind–Revision is held to be valid – Repayment of brought forward loan–Revision is held to be not valid–Revision is up held partially. [S. 2(22)(e), 43B, 68]

S. 254(2A) : Appellate Tribunal–Stay-Garnishee notices-Department should wait till disposal of stay petition-Interim stay is granted and garnishee proceedings placed under suspension till disposal of stay petition. [S. 226(3), 254(1)]

S. 253 : Appellate Tribunal–Monetary limits-Tax effect less than prescribed limit-Appeal is not maintainable. [S. 268A]

S. 253 : Appellate Tribunal–Monetary limits-Tax effect less than prescribed limit-Circular is applicable to pending appeals. [S. 268A]

S. 250 : Appeal-Commissioner (Appeals)-Duties–CIT(A) to state point in dispute–Record reasons-Pass speaking order–Matter remanded to decide on merits. [S. 250(6)]

S. 250 : Appeal-Commissioner (Appeals)-Sales commission-Statement of facts before CIT(A)–CIT(A) is bound to adjudicate the Deduction at source-issue on merits. [S. 9(1)(vii), 40(a)(i), 195, 250(6)]

S. 234A : Interest-Default in furnishing return of income-Search and Seizure-Levy of interest mandatory-No waiver of interest. [S. 153A, 234B, 234C]

S. 234A : Interest-Default in furnishing return of income-Advance tax–Interest is chargeable is with reference to returned income and not assessed income. [S. 234B]

S. 154 : Rectification of mistake–Capital or revenue-Fees paid to Registrar of companies-Not considering the Judgement of supreme Court– Rectification is held to be proper. [S. 37(i)]

S. 154 : Rectification of mistake-Penalty-failure to file return-Two views possible-Rectification is not permissible. [S. 139(1), 139(4), 271F]