S.260A: Appeal -High Court- Mesne profit – Capital or revenue -Dismissal of the appeal on the ground that the department has not filed an appeal against the Judgement of special Bench was held to be not justified – High Court was directed to hear the appeal on merits [ S.4 ]
S. 254(2A) : Appellate Tribunal – Interim stay-Contempt- Strictures passed against the Department for confronting, showing resentment and displeasure to the Tribunal for granting interim stay against recovery of demand. Petition of revenue was dismissed with costs of Rs. 20,000/- to be deposited in Prime Minister’s Relief fund within 15 days of receipt of the copy of this order. [ S. 11 ]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Review of order on the basis of principle laid down by Superior courts was held to be not permissible .
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Interest on borrowed capital- Rectification order passed by Tribunal subsequently allowing the interest was quashed [ S. 36(1)(iii) ]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Remanding the matter to the Assessing Officer—No illegality or perversity-Rectification is not maintainable [ S.12AA ]
S. 254(2):Appellate Tribunal-Rectification of mistake apparent from the record –Order in the case of sister concern is binding on the Tribunal unless set-aside or stayed. A rectification application on the ground that the orders in the sister concern’s case are not correct is not permissible as it amounts to a review [ S. 254(1)]
S. 254(1): Appellate Tribunal- Additional ground – Agent of State- Not liable to be assessed – Additional ground was admitted and matter was seta side to the AO to decide accordance with law .[ S. 10(23AAA), 10(23C)(iv), Art . 289(1) ]
S. 254(1) : Appellate Tribunal- Powers—No satisfactory explanation was furnished hence delay of 613 days in filing the appeal was not condoned [ S. 253(1) , Limitation Act, 1963, S.5 ]
S. 254(1) : Appellate Tribunal – Duties- Failure to consider entire material on record by the Tribunal, order was set aside [S. 253 ]
S. 254(1): Appellate Tribunal- Cross objection- Delay of 138 days- Delay due to oversight was held to be not sufficient cause -Delay was not condoned[ S. 253 ]