S. 264 : Commissioner-Revision of other orders-Taxability of amount declared under Income Declaration Scheme-Rejection Of Application is not valid. [Finance Act, 2016 (2016) 384 ITR 1, 87 (St) (2019) 416 ITR 1(St), S.183, to 188 Art. 226]

S. 260A : Appeal-High Court-Delay of 380 days-Delay in filling appeal is condoned-Tribunal is directed to decide on merits. [S. 68, 254(1)]

S. 260A : Appeal-High Court-Judgement of earlier year is up held by High Court-No question of law.[S. 254(1)]

S. 260A : Appeal-High Court-Delay-Delay is not explained satisfactorily-Appeal is dismissed.

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Failure to apply judicial precedents and Circular issued by Central Board Of Direct Taxes-Error apparent on face of record-Tribunal has jurisdiction to rectify the mistake. [S.10(6)(viii), 143(1), 260A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal cannot review its earlier order or reappreciate facts or rectify error of law-Search and seizure-Limitation-Prohibitory order-Department has remedy of appeal to High Court.[S. 132, 153C, 260A]

S. 254(1) : Appellate Tribunal-Duties-Reasoned order-A non-speaking order not only prevents adversely affected persons from knowing the exact reasons behind the conclusion arrived at but also disables the aggrieved person from effectively availing of remedy before the higher forum.[S. 260A]

S. 237 : Refunds-Interest-Credit for advance tax and tax deducted at source-Company Merging Under Order Of National Company Law Tribunal-Directions issued to give credit of refund with interest to entity with which company merged. [Art. 226]

S. 194I : Deduction at source-Rent-Agreement with State Government for Development-External development charges-Not in the nature of rent-Tax not deductible at source on such charges. [S. 201(1), 201(IA), Art. 226]

S. 179 : Private company-Liability of directors-Only if Officer unable to recover tax due from Private company-Failure to record satisfaction-Show-cause notices and order quashed.[Art. 226]