S.254(1) : Appellate Tribunal – Powers – No power to give any directions with respect to an assessment year not covered by the appeal. [ Indian Income-tax Act, 1922, S.33(4) ]

S. 254(1): Appellate Tribunal – Powers – Tribunal has jurisdiction to decide a question of law raised for the first time before it.

S. 254(1) : Appellate Tribunal – Duties – Even where the appellant does not appear on the date of hearing, appeal has to be decided on merits. [ Indian Income -tax Act , 1922 S, 33(4) , Appellate Tribunal Rules, 1946, Rule 24 ]

S. 252 : Appellate Tribunal – Court – Ministry of law and justice – Judicial autonomy – Central Government cannot confer upon itself statutory power of transfer and posting of members of Income Tax Appellate Tribunal. [ S.255 ].

S. 252 : Appellate Tribunal – Power of Law Secretary – Power is confined to administrative supervision – Law Secretary has no jurisdiction to interfere with the judicial functioning of the Tribunal. [S. 254, Contempt of Courts Act, 1971, S. 2 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers – Additional grounds can be raised during the course of appellate proceedings in respect of claims not made before Assessing Officer during the course of assessment proceedings.

S.246A : Appeal – Commissioner (Appeals) – Appealable orders – Denial of liability to pay interest under section 139(8) and 215 of the Act can be challenged in appeal – waiver or reduction of such interests are not appealable orders [ S.246(c)]

S. 245N : Advance rulings – AAR Rulings can be challenged but not directly in the Supreme Court. [S. 245S, Constitution of India-Arts. 136, 226, 227]

S. 245C : Settlement Commission – Application for settlement of cases – Undisclosed income – full and true disclosure – Revising the application during the course of proceedings is not permissible. [S. 245D(4)]

S. 195 : Deduction of tax at source – Payment to non-resident – Obligation to deduct tax arises only when a remittance is chargeable to tax under the Act – No obligation to deduct tax arises the moment a remittance is made [S. 192, 195(1) , 195(2), 237 ]