S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-Lack of proper enquiry-Specific show-cause notice-Excess stock-Principal CIT unjustified in invoking revisionary jurisdiction-Tribunal order affirmed. [S. 69, 115BBE, 133A, 260A]

S. 260A : Appeal-High Court-Review-Order passed on concession given by counsel-Review not maintainable. [S. 260A(7), Code of Civil Procedure, 1908, Order 47, R. 1]

S. 260A : Appeal-High Court-Cross objections-Right of respondent-assessee to file cross-objections-The right to prefer cross-objections is statutorily recognised by S. 253(4), Parliament chose not to confer such a right upon a respondent in an appeal referable to the former-Legislative silence may sometimes resonate louder than express words and which may be either ambiguous or capable of more than one interpretation-Cross objection not maintainable . [S.253 (4), 256(1), 260A(3), 260A(4), 260A(6), 260A(7), Civil Procedure Code, 1908,S.100, Order XLI R. 22]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Failure to appear due to indisposition of advocate-Order of Tribunal quashed and set aside-Appeal restored.[S. 254(1), Art. 226]

S. 253 : Appellate Tribunal-Appeal-Delay of 1797 days-Reasonable cause-Affidavit-Liberal approach in condonation-Tribunal not justified in dismissing appeal without considering explanation-Delay condoned and matter remanded. [S. 254(1), 260A]

S. 245: Refunds-Set off of refunds against tax remaining payable-Recovery-Revenue has not issued any prior notice or intimation for making adjustment-Order set aside and refund directed to be paid with interest. [S. 220, 222, 237, Art. 226]

S. 222: Collection and recovery-Certificate to Tax Recovery Officer-Priority of secured creditor over Government dues-Prohibitory order-Prior hypothecation-Revenue’s inaction-Attachment cannot impede auction sale.[Art. 226]

S. 195 : Deduction at source-Non-resident-Payment towards reimbursement of salary of seconded employees-Not liable for TDS –DTAA-India–USA. [S. 9(1)(vii), 90, 195(2), 197(2), Art. 12, Art. 226]

S. 153 : Assessment-Reassessment-Limitation-Finding or direction in appeal etc.-Stay of proceedings-Dismissal of writ petition-AO required to complete reassessment within sixty days from vacation of stay-Reassessment quashed as time barred. [S. 148, 153(6), Expln. 1 proviso, 245C, Art. 226]

S. 148 : Reassessment-Notice-Territorial jurisdiction of High Court-Place of assessing authority-Cause of action-Forum conveniens-Notice issued by income-tax officials in Kolkata-Writ jurisdiction depends on the authority passing the order within the territory, and not on the assessee’s residence or registered office-Assessee relegated to remedies at Kolkata. [Art. 226]