S. 254(1) : Appellate Tribunal–Duties–Cross objection- Limitation -Delay of 1965 days condoned Order passed without following the mandate laid down u/s. 144C of the Act is quashed–Penalty levied was also quashed. [S. 92CA, 144C,, 201(1) 201(IA), 253(1), 254 (1) ITAT ,R. 11]

S. 254(1) : Appellate Tribunal–Duties–When any concession is made by the Authorised representatives on behalf of the assessee the Tribunal should take an affidavit from asssessee and on counsel on behalf of assessee or atleast a written endorsement made on record of case duly signed by them – Court also stated that the order to be circulated to all the members of the ITAT and also new members to be appointed-Addition confirmed by the Tribunal u/s 2 (22)(e ) of the Act is remanded to the Assessing Officer . [ S.2(22)(e) ]

S. 254(1) : Appellate Tribunal–Duties-The Tribunal should not make general observations that there are “contrary decisions”- Tribunal to be specific about the decisions and make a mention of the citation in the order and not make general observations.

S. 245D : Settlement Commission-Validity of the order could not be challenged on the ground that assessee’s paper book was not filed in advance as the Commission had not passed its order on the basis of such paper book- Petition of revenue is dismissed. [S. 245D(4)]

S. 244A : Refund–Interest on refunds–Filing of Form 29B not essential for processing of return and granting of refund.- Interet is payable from date of filing of revised return [S. 154, Form 29B ]

S. 226 : Collection and recovery–Modes of recovery–Recovery proceedings set aside as there was no valid service of assessment notice–Writ petition could not be entertained as alternate remedy was available [S. 156, Art. 226]

S. 199 : Deduction at source-Credit for tax deducted–property sold –rent passed on the respective owner–on such passing TDS also deducted by assessee–Held, credit of TDS deducted by original tenant can be claimed by the assessee.

S. 158BD : Block assessment-Undisclosed income of any other person – Separate satisfaction of the AO not necessary when Tribunal had recorded such satisfaction in the case of the searched person.[S. 158BC]

S. 158BB : Block assessment–Computation-Undisclosed income– Estimation of profits can be made on the basis of both, material recovered in the search as well as the material available with the AO-Appeal of the revenue is partly allowed.

S. 153C : Assessment-Income of any other person-Search and seizure–Addition made based on document seized at the premises of third party–Held, presumption u/s. 292C would apply in case of person from whose premise the document was seized–Held, addition burden on the AO in such case–Held, no proper enquiry by the AO – Held addition deleted. [S. 69, 292C]