S. 268A : Appeal-Instructions-Circulars-Monetary limits-Appeal of Revenue is dismissed-[WTACT, 1957, S.29]

S. 268A : Appeal-Instructions-Circulars-Monetary limits-Appeal of Revenue is dismissed-Reimbursement of expenses would not be liable to be included in income. [S. 5, (9(1)(i)261, Art. 136]

S. 264 :Commissioner-Revision of other orders –Interest on income tax refund-Assessed in the year 2012-15-Merely because an assessee has offered a receipt of income in his return does not necessarily make him liable to pay tax on said receipt, if otherwise said income is not chargeable to tax-Double taxation-Directed to pass the Revision order. [S. 56, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-No opportunity of hearing is given-Recording of contrary facts-Order is quashed-Revenue is directed to pay cost of Rs. 10000. [Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest income business or other sources-Decides the issue on merits and leaves no scope for enquiry by the Assessing Officer-Expenditure on earning interest income-Order of Tribunal and Revision is set aside-Directed the Assessing Officer to decide in accordance with law. [S. 28(i), 56, 57, 254 (1), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Generation of reasonable surplus-Order of Tribunal quashing the revision order is affirmed. [S. 11, 12AA]

S. 261 : Appeal-Supreme Court-Charge of income-tax-Capital or revenue-Carbon credits-Question not raised before High Court-Department estopped from raising issue before Supreme Court at stage of final hearing.[S. 4, 80-IA(4)(iv), 260A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Appellate authority cannot dismiss an appeal for non-prosecution, instead has to decide the matter on its merits. [S. 246A, Art. 226]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Writ petition permitted to be withdrawn-On appeal the division bench held that observation of Single Judge on merits of assessee’s claim of exemption under section 11, observations is vacated and set aside.[S. 11, Art. 226]

S. 237 : Refunds-Condonation of delay-Deduction of tax at source-Revised return-Joint Development Agreement-Reflected in form no 26AS-Not claimed refund under bonafide belief-Rejection order is set aside and directed to file revised return. [S. 119(2)(b),139(5), 154, 195A, Art. 226]