S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure of AO to inquire loss on disposal of assets/expenditure-A.O. duty bound to disallow expenditure which is not of revenue expenditure in P & L account-Revision Justified.[S. 143(3)]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-AO made enquiries-Contention of the PCIT that examination not done incorrect-Contention that A.O. had only one day to pass order invalid-Revision not Justified.[S. 143(3)]
S. 254(1) : Appellate Tribunal-Powers-Limitation-Condonation of delay-Assessee’s CA expired-Assesssee made aware only upon intimation of penalty order-Assessee, a cardiac patient undergone treatment-Sufficient cause-Delay condoned.
S. 253 : Appellate Tribunal-Condonation of delay-Delay on account of bona fide belief-No dilatory strategy-Delay condoned.[S. 254(1)]
S. 253 : Appellate Tribunal-Appeal-Condonation of delay-Assessee an aged person, suffering from various illness-Omission to prefer appeal inadvertently-Reasonable Cause-Delay condoned.[S. 254(1)]
S. 253 : Appellate Tribunal-Delay in filing appeal-No condonation of delay application-No reasons explained by the department-Appeal barred by limitation.[S. 254(1)]
S. 253 : Appellate Tribunal-Appeal to appellate Tribunal-Power to admit additional evidence-Tribunal admitted in assessee’s own case for previous years-Empowered to admit claims other that by revised returns.[S. 254(1)]
S. 253 : Appellate Tribunal-Appeal by assessee-Assessee not putting appearance-Not adducing material before Tribunal to controvert findings-Order of CIT (A) justified.
S. 253 : Appellate Tribunal-50 lakhs monetary limit for appeal by Department-Circular laying down limit applicable to retrospectively even to pending appeals. [CBDT Circular No. 17 Of 2019, Dated August 8, 2019]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-CIT(A) cannot go beyond the assessment year other than the one under consideration-Direction to AO to take remedial action for other Assessment year not sustainable.[S. 28(i), 253]