S. 69A : Unexplained money – Income from undisclosed sources –Export sales – Export was made by assessee in his proprietorship concern and there was no justification for making an addition as undisclosed export proceeds –Statement of third party – Addition is held to be not justified without giving an opportunity of cross examination. [ S.158BC ]

S. 260A : Appeal – High Court –Without admitting the appeal and framing any question of law and dismissing it is not in conformity with the mandatory procedure –High Court is directed to hear the appeal following the mandatory procedure. [ S.260A(2) ( C ), 260A(3) ]

S. 250 : Appeal – Commissioner (Appeals) – Guidelines for disposal of appeals – Incentive to CIT(A) –Target of disposal – Enhancement and penalty – Impermissible and invalid- Portion of Central Action Plan prepared by CBDT which gives higher weightage for disposal of appeals by quality orders i.e where order passed by Commissioner(Appeals) is in favour of revenue was to be set aside.[ S.119 , 250 (6A]

S. 148 : Reassessment – Notice to dead person- Notice to legal heir of deceased Assessment order is held to be invalid .[S.147 , Art .226]

S. 69C :Unexplained expenditure -Bogus purchases –Trader in fabrics – -Entire purchases cannot be added without disturbing the sales – Addition is to be restricted to the extent of G.P rate .[ S.145 ]

S. 44BB : Mineral oils – Presumptive tax-Gross receipts on account of- Reimbursement of custom duty, service tax paid earlier would not form part of the aggregate amount and not includible in gross receipts . [ S.2(24) , 5, 9 ,43B]

S. 260A : Appeal – High Court -Monetary limit – The matter neither had any cascading tax effect nor did it involve any issues of common principles in a group of matters or a large number of matters-.The withdrawal of the appeal could be permitted in accordance with the CBDT Circular dated July 11, 2018 [ S.119 ]

S. 260A : Appeal – High Court – Revision — Amortisation of preliminary expenses — Bank — Expenses in relation to initial public offer —Revision was quashed by appellate Tribunal and up held by High Court – Matter remanded to High Court to frame question of law and decide the matter .[ S. 35D, 263 ]

S. 245D:Settlement Commission -Full and True disclosure of undisclosed income – Further disclosure of undisclosed income during settlement proceedings -Not entitled to Settlement of case- Granted permission to file an appeal from the assessment order with in 30 days from the date of receipt of a copy of the judgement . [ S. 132, 158BC ,245C, 245D(4) ]

S. 192 : Deduction at source – Salary -Hospital- Consultant Doctors are not employees – Not liable to deduct tax at source as salary -Payments for call centre expenses — Tax deductible at source under S. 194C -Services of Managers of another organisation utilised — Reimbursement of expenses- Not liable to deduct tax at source [ S.194C, 194J , 201(1),201(IA) ]