S. 254(1) : Appellate Tribunal–Duties–Bogus purchases–Direction of CIT(A) was set aside by Tribunal-Recording of fact by Assessing Officer that supplier did not file return—Failure by Tribunal as final fact finding authority to consider facts—Matter remanded to Tribunal for fresh disposal. [S. 37(1), 133(6), 251]

S. 253 : Appellate Tribunal-Territorial jurisdiction-Assessee situated at Moga within jurisdiction of Amritsar Bench-Order passed by Appellate Tribunal at Chandigarh without territorial jurisdiction-Order is null and void-Matter to be sent to Amritsar Bench for disposal. [S. 254(1)]

S. 245C : Settlement Commission – Settlement of cases –Further disclosure of undisclosed income during settlement proceedings — No full and true disclosure of undisclosed income — Not entitled to Settlement-Assessee was granted liberty to file an appeal within thirty days from the date of receipt of a copy of the judgment of the court in the writ appeal. [S. 245D]

S. 192 : Deduction at source–Salary-Salary of teachers of Christian Institutions paid by State Government-Teachers paying their entire salaries to Church-Salaries not diverted at source by overriding title-State Government is bound to deduct tax at source on Salaries. [S. 15]

S. 158BE : Block assessment-Time limit-Limitation starts from date of last Panchnama—Search In March 2000-Panchnama in April 2000—Assessment order On 24-4-2002—Not Barred by Limitation. [S. 132, 132(3)]

S. 154 : Rectification of mistake-Fringe benefits tax-Assessing Officer enhancing assessable fringe benefits by passing rectification order- Held to be not valid. [S. 115WE(3)]

S. 154 : Rectification of mistake-Amount received as rent by assessee who was not owner of properties-Rent passed on to owners-Tribunal holding assessee was not liable to deduct tax at source on such rents-Plausible View-Rectification proceedings holding assessee liable to deduct tax at Source-Not justified.

S. 147 : Reassessment–Search in premises of third party– Discovery that the assessee was not a genuine company –Notice for reassessment is valid. [S. 148]

S. 144 : Best judgment assessment–Additional ground in respect of non issue of notice u/s. 143(2) was raised first time before Appellate Tribunal – Remanding the matter to CIT(A) is held to be valid. [S. 143(2)]

S. 132 : Search and seizure-Retention of seized assets-Cash adjusted against demand on block assessment—Jewellery and fixed deposit receipts to be returned. [S. 153A]