S. 253 : Appellate Tribunal – Asssessee expired after filing of appeal – Legal heirs were not brought on record – Authorised representative appeared before the CIT(A) on behalf of deceased – Appeal is not maintainable – Legal heirs has to file Form No 35 before CIT (A)bringing the legal heirs on record after intimating death of the assessee to the CIT (A) -Matter remanded to the file of CIT(A) to decide the matter in accordance with law . [S.250 , Form , 35 , 36 ]

S. 250 : Appeal – Commissioner (Appeals) – Delay of eight years – Misleading facts – Refusal to condone the delay is held to be justified [ S.249 , 254(1)

S. 250 : Appeal – Commissioner (Appeals) – Procedure -Assessment -Service of notice — Assessee expired before service of notice —Service of notice upon dead person — No jurisdiction to pass assessment order on legal heir-Appeal filed manually – Order of CIT (A) set aside and directed to decide on merit . [ S.142(1) , 143 (3) 148, 159, Rule , 12, 45 ]

S.234E: Fee-Default in furnishing the statements- No power in authority either to compute and collect any fee — Demand prior to 1-6-2015 — Not sustainable.[ S.200A ]

S. 194H : Deduction at source – Commission or brokerage – Fees for professional or technical services – Discount to prepaid cards to distributors – Principal to principal basis – Roaming arrangement with other distributors – Not liable to deduct tax at source under section 194H or under section 194J -Interest is not leviable [ S.194H , 201 (1) ]

S. 143(3) : Assessment – Search and seizure – Excess consumption – Suppression of receipts –Discounts – Addition is held to be not valid [ S.132A ]

S. 143(1)(a) : Assessment – Intimation – Late filing of return – Denial of exemption – No intimation was given to the assessee, the adjustment was liable to be deleted [ S.80AC, 80IC , 139(4) ,143(1)(a) (v) ]

S. 92C : Transfer pricing – Arm’s length price – Capacity utilisation of comparable – Details not available in public domain — Remanded to the TPO to call for information and decide the issue [ S.133(6) ]

S. 80P : Co-operative societies -Primary agricultural credit Society — Narration in Loan extracts in audit reports is not conclusive- Assessing Officer to examine details of each loan disbursement and determine purpose for which loans disbursed.

S. 80P : Co-operative societies – Agricultural purpose or allied activities- Matter remanded to the AO to examine activities of assessee afresh and determine whether activities in compliance with activities of Co-Operative Society functioning under Kerala Co-Operative Societies Act, 1969 and to grant deduction. [S.80P(2), Kerala Co-operative Societies Act, 1969. ]