S. 263 : Commissioner-Revision of orders prejudicial to revenue-Examined all details-Possible view-Revision is not valid.[S. 10(21)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Donation to political parties-No enquiry was made by the Assessing Officer-Revision is held to be justified.[S.80GGC]

S. 255 : Appellate Tribunal-Procedure-Functions-Jurisdiction-Transfer of appeals-Cash credits-Share capital and premium-Commissioner (Appeals), Kolkata deleted addition-Appeal filed by revenue before Gauhati Bench of Tribunal-Appeal is dismissed on ground of lack of jurisdiction. [S. 68, ITAT R, 1963, R. 4]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Power to recall and to pass any order-Authority letter-Authority to counsel to appear and present before Tribunal-Authority is fullest, unlimited and unrestricted and there is no rider mentioned therein, withdrawal/non-pressing of ground by counsel-Tribunal had accepted withdrawal/non-pressing without authority of counsel is devoid of any merit and is rejected. [S. 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Non-speaking order-Procedure-Commissioner (Appeals) has to decide appeal on merit by passing a speaking order and does not have any power to dismiss appeal for non-prosecution.[S.68, 69, 131, 133(6), R.46A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Income from other sources-Appeal is dismissed without deciding on merits-Matter remanded to the file of CIT(A) to decide on appeal. [S.56(2)(x)(b), 250(6)]

S. 220 : Collection and recovery-Assessee deemed in default-Fringe Benefit tax-Intimation and demand notice concerning FBT demand was ever served-Interest charged under section 220(2) is deleted. [S.115WE, 115WJ,220(2)]

S. 201 : Deduction at source-Failure to deduct or pay-Salaries-Perquisite-Rent free accommodation-Concession-No finding is recorded-Addition is deleted. [S.17(2)(ii), 201(1) R. 3]

S. 195 :Deduction at source-Non-resident-Certificate-Survey-Subsequent issue of certificate-Entire remittances that were made to said concern would be non-taxable so far as TDS is concerned-Matter is remanded. [S.133A, 195(3), 201(IA)]

S. 194H : Deduction at source-Commission or brokerage-Discount- Deducted taxes at appropriate rates at time of giving trade discount/commission to it’s agents-Cannot be held to be an assessee-in-default-Matter remanded to the file of CIT(A). [S. 194C, 194J, 201 (1), 201(IA)]