S. 254(1): Appellate Tribunal —Addition was made in original assessment – Reassessment was made making further additions — Original assessment order does not merge with reassessment order — Assessee not challenging additions made in reassessment order — Appeal was held to be not maintainable [ S.143(3),147 ]

S. 254(1) : Appellate Tribunal- Powers- Contractor -Turn over -Assessment based on turnover admitted by assesse, the Tribunal has no power to reduce the turnover.

S. 253 : Appellate Tribunal- Limitation -Delay of 1400 days- Dismissing the cross objections which was filed four years later was held to be justified [ S. 14A , 254(1) ]

S. 252: Appellate Tribunal-Appointment of Tribunal Members under new rules-Interim directions issued regarding the method for selection of Tribunal Members and their terms and period of appointment.[Tribunals, Appellate Tribunals and Other Authorities (Qualifications, Experience And Other Conditions of Service of Members) Rules, 2017 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers -Additional evidence- Matter decided in favour of assessee considering the additional evidence , without obtaining the remand report – Matter restored and directed to issue the matter after obtaining the remand report . [ R. 46A ]

S. 251 : Appeal – Commissioner (Appeals) – Powers to entertain new claim without filing revised return [ S. 139 ]

S. 246 : Appeal – Deputy Commissioner (Appeals) – Appealable orders – Order charging interest u/S.154 was held to be appealable [ S. 154, 220(2), 246A ]

S. 245-I : Settlement Commission – Conclusive – Order passed by Settlement Commission under S.245D(4) shall be conclusive as to matter covered therein and no matter covered by such order shall be reopened in any proceeding under Income tax Act or under any other law for time being in force. [ S. 245C, 245D(4) , 245E ]

S. 245D : Settlement Commission- Settlement Commission does not have power to rectify, review or re-examine order passed in the rectification application . [ S. 154, 234B, 245C ]

S. 245C : Settlement Commission – Settlement of cases – Finding of the settlement Commission that disclosure of income was not full and true being finding of fact , High Court cannot interfere in writ proceedings . [ S. 245D, Art , 226 ]