S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18-Miscellaneous application filed by revenue for rectification of said order of Tribunal was dismissed. [S. 68 to 69D, 115 BBE]

S. 254(1) : Appellate Tribunal-Powers-Settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, read with sections 91 and 92 of the Finance (No. 2) Act, 2024-Declaration and particulars to be furnished-Pending appeal of assessee filed before Tribunal was allowed to be withdrawn. [Direct Tax Vivad Se Vishwas Scheme, 2024 read with sections 91 and 92 of the Finance (No. 2) Act, 2024, S.91, 92]

S. 254(1): Appellate Tribunal-Powers-Credit for tax deducted at source-Additional evidence admitted and matter remanded to the file of CIT(A) to decide in accordance with law. [S. 199]

S. 254(1): Appellate Tribunal-Powers-Delay of 464 days-Affidavit-Delay was condoned-CIT(A)-Ex-parte order-Not dealing on merits-Matter remanded to the file of CIT(A) to decide on merits.[S.250(6)]

S. 251: Appeal-Commissioner (Appeals)-Powers-Direction to file the rectification application-Matter remanded to the file of CIT (A) for proper adjudication of claim under section DTAA. [S.90, 154, Rule 128, Article 24 of OECD Model Convention, Form 67]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Violation of the principle of natural justice-The matter was remanded back to the Commissioner (Appeals) for consideration of the assessee’s plea. [S. 144, 153A]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex-parte order by CIT(A)-Reassessment-Land development-Directed to provide one more opportunity of hearing. [S. 45, 147, 148]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Failure to give a reasonable opportunity of hearing-Matter remanded to the file of CIT (A) for de novo adjudication. [S. 10(23C)(iiiad), 143(1) (a)]

S. 249: Appeal-Commissioner (Appeals)-Form of appeal and limitation-Appeal was served on 7-8-2023-Due date for filing of an appeal was 15-9-2023-Appeal was filed on 25-8-2023-CIT(A) was not justified in dismissing the appeal on the ground of delay-Cash credits-Matter was remanded for deciding on merits.[S. 68, 246A, 250]

S. 234B: Interest-Advance tax-Non-Resident-Deduction at source-Interest not leviable. [S. 195]