S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Ex -parte order was passed 30 -3 -2010 – Order was not served on the assessee – The assessee came to know the passing of order on the issue of TRO notice dated 21 -1 2020 – The order was down loaded from the Official website of the ITAT and Miscellaneous application was filed with in six months of date of downloading of the order – The limitation period to be counted from the date of communication or knowledge , actual or constructive – Miscellaneous application was allowed- Ex parte order was recalled and Registry was directed to fix the appeal for hearing on merit . [ S. 254 ( 1), ITAT R. 24 ]

S. 254(2A) : Appellate Tribunal-Stay-Stay-Justified in imposing condition upon assessee to pay Rs. 20 crores for granting stay against outstanding demand of Rs. 269.96 crores. [S. 220, Art. 226)

S. 254(1) : Appellate Tribunal-Duties-Order passed in a cryptic and cavalier manner-Matter was remanded back to Tribunal. [S. 40(a)(ia), 194I]

S. 254(1) : Appellate Tribunal-Duties-Transfer pricing-Arm’s length price-Order passed in a cryptic and cavalier manner-Matter was remanded back to Tribunal. [S. 92C]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-e-filing of appeals-Right of appeal is a statutory and valuable right and such right should not be denied on technical ground. [S. 246A]

S. 239 : Refund-Limitation-Advance tax paid-Excess amount paid-Not entitle to refund of the amount before completion of previous year. [S. 119(2)(b), Rule, 41, Art. 226]

S. 237 : Refund-Computation of amount of tax refund-Alternative remedy-Writ is not maintainable. [Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal-Failure to appear cross examination-Demand is kept in abeyance. [S. 69A, 220(6), Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Mere guess work-Rejection of application was set aside-Matter remanded. [R. 28AA, Art. 226]

S. 194H : Deduction at source-Commission or brokerage-Sale of sim cards / recharge coupons at discounted rate to distributors-Not commission-Not liable to deduct tax at source. [S. 201]