S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Order of the Tribunal, accepting the withdrawal of the appeals, passed on incorrect facts which were mistakenly represented and admitted by assessee’s counsel has resulted in an error in such Order and is liable for rectification. [S. 263]
S. 254(1) : Appeal to Appellate Tribunal-Powers-Request for adjournments of six months on account of COVID-19 pandemic was rejected-Lat opportunity was granted.
S. 253 : Appellate Tribunal-Order of CIT(A) quashing the reassessment proceedings in the absence of valid sanction under section 151 not challenged before Appellate Tribunal-Appeal not maintainable on merits of the case. [S. 143(2), 147, 151, 253(2)]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Where the AO has not been provided adequate opportunity to go through the additional evidence, the admission and examination of the additional evidence by Ld. CIT(A) is completely inadequate. [S. 254(1), Rule 46A of Income-Tax Rules, 1962]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Order of reassessment was quashed for want of valid prior sanction of PCIT-Direction to issue fresh reassessment notice was quashed and set aside. [S. 147, 151, 250]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Fair market value-Directed to admit additional evidence corrigendum issued by Valuer to valuation report. [S. 56(2)(viib), 254(1)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex Parte Order-Dismissal of appeal in Limine without speaking order-Order set aside and remanded for disposal afresh. [S. 250(6)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-E. Filing of appeal with effect from 1-3-2016-Dismissal of appeal-Matter remanded to CIT (A) for providing an opportunity to file appeal in electronic mode and decide in accordance with law-Appeal decided ex-parte was also set aside. [S. 254(1), R. 45]
S. 240 : Refund-Refund due to the assessee as per the order passed by settlement commission-AO is bound to issue refund. [S. 199, 245C, 245D(4)]
S. 199 : Deduction at source-Credit for tax deducted-Buyer deducting tax on entire sum paid-Claimed credit for entire credit for tax deducted-Only part of income was shown as receipt for the year-Matter remanded.