S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Divergent view whether appeal will lie against the dismissal of miscellaneous application – Order of single judge and Tribunal was was set aside – Directed the Tribunal to consider the additional ground . [ S. 132, 153A, 254 (1), 260A , Art , 226 ]

S. 226 : Collection and recovery – Modes of recovery – Appeal pending before CIT (A)-Deposited 20 % of tax in dispute- Stay was granted till the disposal of appeal by CIT (A) [ S. 225 , Art , 226 ]

S. 197 : Deduction at source – Certificate for lower rate – Technical inadequacy of the system- Withholding tax certificates was directed to be issued with effective from 1st April, 2019 for FY 2019-20 [ S.90 (2), Art, 226 ]

S. 148 : Reassessment –Notice – Disputed question of fact – Matter remanded to the Assessing Officer . [ S. 142(1), 147,Art , 226 ]

S.147: Reassessment – After the expiry of four years – Depreciation – Undisclosed income – No failure to disclose material facts -No power to review the order – Notice issued to reopen the assessment was quashed [ S.148, Art , 226 ]

S. 11 : Property held for charitable purposes – Running of pharmacy – Pharmacy store was ancillary to the main object of running the hospital- Denial of exemption was held to be not justified . [ S 10, 10(22), 10(23C)(via), 11(4A)]

S. 80HHC : Export business – Order not given effect even after eight years of passing the order- The Assessing Officer was directed to give effect of the Order of Tribunal within a period of one month from the receipt of the certified copy of this judgment.-Non compliance of the order the Assessing Officer made liable to pay cost of Rs ,25000. From his salary [ S. 254 (1), Art . 226 ]

S. 254(1) : Appellate Tribunal – Duties- Order of Tribunal remanding the matter was set aside and directed to decide on merit .[ S.144C(13, 260A ]

S. 10 (23C): Educational institution- Denial of exemption –Profit motive- Matter remanded . [ S. 10 (23C)(vi), Art , 226 ]

S. 260A : Appeal – High Court – Dismissal of appeal on monetary limit of less than 50 lakhs – Rectification application of the revenue was allowed on the ground that the issue under consideration falls under exception clause of the Circular – Recall of the order is held to be justified – Appeal of assessee was dismissed [ S.254(2), 268A ]