S. 254(1) : Appellate Tribunal-Powers-Revision-Revision order set aside by the Tribunal on the basis of material produced before it which was not produced before the Commissioner was held to be not valid-Order of Tribunal seta side and matter remanded to the Commissioner to decide a fresh in accordance with law. [S. 12AA, 263]
S. 253 : Appellate Tribunal-Delay of 310 days-Inadvertence mistake on part of Chartered Accountant-Delay in filing appeal was condoned. [S. 260A, Limitation Act, 1963, S. 5]
S. 245D : Settlement Commission-Full and true disclosure-Settlement commission has considered the case of the assessee as well as the Department, and settled the case based upon the increased offer made by the assessee-There is no procedural error committed by the Commission-Order of single judge was seta side. [S. 245C, Art. 226]
S. 245D : Settlement Commission-Granted immunity based on wrong facts-Order was quashed and remitted back for fresh consideration. [S. 245C, Art. 226]
S. 234B : Interest-Advance tax-Tax deducted at source-Non-resident-Payer deducted tax at source-Levy of interest is held to be not justified.
S. 201 : Deduction at source-Survey-Failure deduct tax at source-Payment to non-residents-Appeal pending before two earlier assessment years-Writ was dismissed-Directed to pursue alternative remedy of appeal. [S. 133A, 201(1), 201(IA), Art. 226)
S. 194H : Deduction at source-Commission or brokerage-Sale of prepaid SIM cards to distributors-Discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors-Not liable to deduct tax at source.
S. 192 : Deduction at source-Salary-Credit for tax deducted-Collection and recovery of tax-Bar against direct demand on assessee-Failure to deposit the tax in Government treasury by the employer-Credit cannot be denied to the employee-Directed to give credit. [S. 199, 201, 205, Art. 226]
S. 154 : Rectification of mistake-Refund-House property and bank interest-Full tax was paid-Assessing Officer is directed to pass order in accordance with law. [S. 143(3), 221(1), 237, Art. 226]
S. 154 : Rectification of mistake-Depreciation-Contractor-Income estimated at 12.5 % of contractual receipts-Debatable-Rectification was held to be not justified. [S. 32(1)(ii)]