S. 254 (1) : Appellate Tribunal-Duties-Ex-parte order-Order passed without considering the application for an adjournment filed by the son and without application of mind-Order of Tribunal set aside and remanded back for fresh consideration. [S. 143(3)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-New claim-Can be made before the Appellate Authority though neither claimed in the original return nor filed the revised return. [S. 139]

S. 245R : Advance rulings-Capital gains on transfer of LLP interest in an Indian LLP-DTAA-India-Netherlands-Application admitted. [S. 245R(ii), Art. 13]

S. 245D : Settlement Commission-Failure to produce the material-Rejection of application is held to be valid. [S. 245D(4), Art. 226]

S. 245D : Settlement Commission-Proceedings stood completed only formal order to be pronounced-Finance Bill, 2021-Directed to pass formal order on or before 31-3-2021. [S. 245D(4), Art. 226]

S. 237 : Refunds-Additions were deleted in appeal-Refund not granted-Notice is issued to the revenue. [Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Attachment of residential property, commercial property and five bank accounts-TRO was directed to lift attachment over commercial property and release said property to deposit amount of tax payable under resolution scheme-Direct Tax Vivad se Vishwas Act, 2020. [S. 222, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Failure to grant credit for tax deducted at source-Directed the Commissioner to effect necessary correction / deletion of outstanding demand shown online with in four weeks from date of receipt of order. [Art. 226]

S. 206AA : Requirement to furnish Permanent Account Number-Applicability of provision whose income is below taxable income-Hardship or equity is not relevant in interpreting provisions relating to taxation-Order of single judge was quashed-Appeal of revenue is allowed. [S. 139A(1)(i), 197A, Art. 226]

S. 153C : Assessment-Income of any other person-Search and seizure-Search upon two persons at airport-Seizure of gold documents in the form of courier receipts-Inter-State transfer of goods for job work or sales-GST-Issue of notice was held to be justified. [S. 131(IA), 132(4), 153A, GST, Art. 226]