S. 263 : Commissioner-Revision of orders prejudicial to revenue-Special category states-Form no 10CCB was filed in response to show cause notice-First year of substantial expansion remained unaltered-Commissioner has no jurisdiction to revisit same issue in subsequent assessment years-Order of the Tribunal affirming the revision order is set aside. [S.80IC]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bogus purchases-Order of Tribunal quashing the revision order is affirmed.[S. 69A,260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase of land-Stamp valuation is more than the consideration paid-No presumption could be drawn on the ground that purchaser of property must have paid more than what was actually recorded in account books-No substantial question of law. [S.69B, 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-disallowance of Fringe Benefit Tax (FBT)-Provision in respect of slow moving and obsolete inventories-Issue not raised in the show cause notice-Revision is held to be not valid.[S.40A(2)(b), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Development of residential complex-Land converted into stock in trade-Possible view-Order of Tribunal is affirmed. [S. 2(47)(v), 45(2), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Industrial undertakings-Road infrastructure development-High Court affirmed the order of the Tribunal-SLP of Revenue is dismissed. [S. 80IA, Art. 136]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bogus purchases-Order of High Court affirming the order of Tribunal is affirmed-SLP dismissed.[S. 69A,Art. 136]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-disallowance of Fringe Benefit Tax (FBT)-Provision in respect of slow moving and obsolete inventories-Issue not raised in the show cause notice-High Court affirmed the order of the Tribunal-SLP of Revenue is dismissed. [S. 40A(2), Art. 136]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Deemed dividend-Unsecured loan from its group companies-Delay of 470 days-SLP dismissed on ground of delay as well as on merits. [S. 2(22)(e), Art.136]

S. 260A : Appeal-High Court-Procedure to be adopted by High Court — Court must formulate question and admit appeal-Hear parties and dispose of appeal-High Court admitting appeal without formulating substantial question of law and hearing appeal on merits and reserving judgment — Question of law thereafter framed and appeal allowed — Procedure not in consonance with law-Judgment was set aside and matter is remanded to High Court for reconsideration of appeal. [S. 260A(7), Civil Procedure Code, 1908, S.100, O. XLII, R. 1]