S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash deposit in the Bank-Un explained money-AIR information flagged-Non-filer of returns-Revisionary powers could not be permitted to be exercised on suspicions and inferences-Revision order was quashed. [S. 44AD, 69A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Document Identification No. (DIN)-Revision order passed manually without Document Identification No. (DIN) in its body-Held to be invalid and deemed to have never been issued.

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Carry forward and set-off of business losses-Set-off of brought forward losses against short term capital gains-Leasing business-As per section 72(1)(i) assessee is entitled to set-off brought forward business loss against income which has attributes of business income even though same is assessable to tax under head other than profits and gains from business-Revision order is not valid. [S. 72]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Government grants-Accumulation of income-Doctrine of consistency-Accumulation of 15%-Revision is not valid. [S. 11(1)(a), 12]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Search-Un explained expenditure-Cash paid to labour charges-No explanation was furnished-Revision is held to be valid. [S. 69C, 132, 153A]

S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Farming genetically modified seeds in lands leased from farmers-Additional evidence filed by Revenue based on Search proceedings-Matter remanded. [S. 2(IA), 10(1), 132, 153A, ITAT R. 29]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Matter was remanded to Commissioner (Appeals) for fresh adjudication. [S. 144, 153C, 251]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Adjournment request was filed-Matter was to be remanded to Commissioner (Appeals) for adjudication de novo. [S. 251]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Even while passing the ex-parte order the CIT(A) has to deal with merits in respect of all issues raised in the grounds of appeal. [S. 144, 251]

S. 195 : Deduction at source-Non-resident-Sale of property-Capital gains-Resident payee had reported income in ITR or did not have positive income in assessment year under consideration would not absolve assessee’s liability to deduct tax. [S. 201, 201(IA)]