S. 263 : Commissioner – Revision of orders prejudicial to revenue – Capital gains -Profit on sale of property used for residence -Capital gains not deposited in CGAS -Capital gain was invested in purchase/construction of residential house within time limit prescribed under section 54(1) –Revision is held to be not valid. [S. 45, 139(1)]

S. 263: Commissioner -Revision of orders prejudicial to revenue- Long term capital gains- [S. 45, 115O, 115P]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Revision on the basis of investigation/ enquiries conducted post completion of assessment -Sale of shares -Long term capital gains – Reassessment order is invalid. [S. 143(3)]

S. 251: Appeal -Commissioner (Appeals) -Powers- Co-terminus -Fresh claim of deduction- Allowed deduction. [S.80C]

S.251: Appeal-Commissioner (Appeals) -Powers -No power to dismiss appeal for non-prosecution –CIT(A) is directed to pass speaking order on merits. [S. 92C, 92CA(2)]

S. 201 : Deduction at source – Failure to deduct or pay -DTAA -India -UAE.[S. 9(1)(vi), 201(1), 201(IA), Art. 7]

S. 195 :Deduction at source – Non-resident – Other sums – Reimbursement of cost- Matter remanded -DTAA -India -Germany. [S. 9(1)(vii),197, 248]

S. 195: Deduction at source – Non-resident – Other sums – Resident of Canada entitled to benefit under DTAA -DTAA -India -Canada.[S.195(2), Art.]

S.153A: Assessment -Search -Less than 50 lakhs -Assessment beyond six years is bad in law. [S.69, 132]

S.151 : Reassessment – After the expiry of four years – Sanction for issue of notice -The absence of proper authorization from the designated officer renders the notice of reassessment under section 148 null and void from the outset, warranting its dismissal.[S. 127, 147, 148]