S. 260A : Appeal – High Court -Territorial jurisdiction of High Court — Assessment order and penalty order passed by Assessing Officer at New Delhi — First Appeal adjudicated by Commissioner (Appeals), New Delhi and second appeal by Tribunal at New Delhi — Punjab and Haryana High Court has no Territorial jurisdiction to adjudicate appeal .[ S.80HHC,271(1)(c ) ]
S. 260A : Appeal – High Court -Limitation — Condonation of delay — Failure by Department to remove office objections despite extension -Reason of administrative difficulty — Delay cannot be condoned .
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Tribunal has no power to recall order and pass an entirely different order . [ S.254(1) ]
S.147: Reassessment-After the expiry of four years- Notice is not mentioning of failure to disclose material facts -Reassessment is not valid [ S.148,151 ]
S.147: Reassessment – After the expiry of four years -Income forming subject matter of appeal —Reassessment is held to be not valid [ S.148 ,151 ]
Constitution of India – Jurisdiction
Art.226:High Court — Territorial Jurisdiction of High Court — Company having Registered Office in Delhi —Notice to Non-Executive Chairman in Chennai — Chennai High Court has Jurisdiction to consider Writ petition by non-executive Chairman [ S.2(35) , 276B ,278AA]
S. 276B : Offences and prosecutions – Failure to pay to the credit tax deducted at source -Non-Executive Chairman is not involved In Day-To-Day affairs of company — Managing Director admitting Liability and entering into negotiations with revenue — Prosecution of Non-Executive Chairman is held to be not valid . [ S.2(35) ,278AA]
S. 80G : Donation – Trust was created for the upkeep and maintenance of a museum and also the activity of running the school- Direction of Tribunal to grant the approval was held to be justified.[ S.80G(5) ]
S.56:Income from other sources — Business income —Setting up business — Interest on fixed deposits – Assessable as income from other sources [ S.28(i) ]
S.37(1): Business expenditure — Expenditure incurred on Freebies provided to medical consultants, consultancy or honorarium fee, registration, sponsorship and training — Matter remanded to Tribunal to reconsider the issue .[ S.254(1)