S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from the record – Non consideration of paper book filed is a mistake apparent from the record – Direction to hear the appeal afresh considering the documents already filed in the paper book

S. 254(1) : Appellate Tribunal – Precedent – Judicial discipline demands that subordinate authorities shall accept the decisions of Tribunal as binding precedent [ Constitution of India , Art . 136 , Customs Act , 1962 ,S 17, 130E (b) ]

S. 254(1) : Appellate Tribunal – Duties – Precedent – Judicial discipline – Orders of the constitutional bench binding on subsequent bench – All courts and Tribunals shall follow the judicial discipline in letter and spirit [Customs Act , 1962 ,S,. 25, 130E (b) . Central Excise Act, 1944 , S. 35]

S. 254(1): Appellate Tribunal – Power of enhancement – Tribunal has no power of enhancement .

S.254(1) : Appellate Tribunal – Powers – No power to give any directions with respect to an assessment year not covered by the appeal. [ Indian Income-tax Act, 1922, S.33(4) ]

S. 254(1): Appellate Tribunal – Powers – Tribunal has jurisdiction to decide a question of law raised for the first time before it.

S. 254(1) : Appellate Tribunal – Duties – Even where the appellant does not appear on the date of hearing, appeal has to be decided on merits. [ Indian Income -tax Act , 1922 S, 33(4) , Appellate Tribunal Rules, 1946, Rule 24 ]

S. 252 : Appellate Tribunal – Court – Ministry of law and justice – Judicial autonomy – Central Government cannot confer upon itself statutory power of transfer and posting of members of Income Tax Appellate Tribunal. [ S.255 ].

S. 252 : Appellate Tribunal – Power of Law Secretary – Power is confined to administrative supervision – Law Secretary has no jurisdiction to interfere with the judicial functioning of the Tribunal. [S. 254, Contempt of Courts Act, 1971, S. 2 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers – Additional grounds can be raised during the course of appellate proceedings in respect of claims not made before Assessing Officer during the course of assessment proceedings.