S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Failure to file return within stipulated time-Issue of summons was only for one year-Reasons Remanded to the Commissioner for fresh consideration. [S. 139(1), 279(2), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Amortisation of preliminary expenses-Granted in initial year of expenditure-Deduction cannot be withdrawn in subsequent year. [S. 35D]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Violation of principles of Natural justice-Matter remanded to PCIT [S. 143(3), Art. 226]

S. 260A : Appeal-High Court-Central Board of Direct Taxes Circulars-Question was not argued before Tribunal-Appeal is not maintainable. [S. 80IC, 268A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Additional grounds-Order can be rectified on account of mistake of the counsel for the parties. [S. 253, Art. 226]

S. 254(1) : Appellate Tribunal-Powers-Remand of case-Power to be used only in exceptional cases-Order of remand was set aside.

S. 245D : Settlement Commission-No procedural error committed by Settlement Commission-Order of single judge allowing the writ petition of the revenue was set aside-Order of settlement commission was affirmed. [S. 245D(4), Art. 226]

S. 244A : Refund-Interest on refunds-Interest granted earlier-Directed not to charge the interest. [S. 220(2)]

S. 226 : Collection and recovery-Garnishee proceedings-Criminal proceedings against assessee with reference to particular amount-Money in excess in Bank can be adjusted towards tax dues of assessee. [S. 226(4), Code of Criminal Procedure code, 1973, S. 451, 457, Indian Penal Code 1860, S 120B, 420, Art. 226]