S. 254(1) : Appellate Tribunal-Powers-ex parte order-Tribunal is required to dispose of the appeal on merits after hearing the respondent-Order passed by Tribunal holding that the Assessee is not interested in prosecuting the appeals is unsustainable. [ITAT R. 24]

S. 254(1) : Appellate Tribunal-Duties-Has to consider factual and legal aspects raised before it-Carbon credit-Sale of carbon credit-Capital receipt-Order of Tribunal held to be perverse. [S. 4, 80IA]

S. 245R : Advance rulings-Jurisdiction Of Authority-Issue involved in applications pending before Income-Tax Authority-Applications Barred. [S. 245R (2)]

S. 245R : Advance rulings-Application Jurisdiction of authority-issue of notices prior to filing of application-Questions raised in notices and questionnaires not connected with questions raised in application -Bar not attracted and application to be admitted for hearing. [S. 1150, 142(1), 143(2), 245R(2)]

S. 245R : Advance rulings-Procedure-Application-Notices issued prior to date of filing application cannot be a bar for admitting the application-issues involved not pending before any income-tax authority-Application admitted. [S. 245R(2)]

S. 245C : Settlement Commission-Settlement of cases-Finance Bill 2021-Denial of right to file an application before Settlement Commission-Order of single judge modified interim stay of proceedings of notices were granted, subject to final outcome of the writ petition. [S. 143(2), 153B, 153C Art. 226]

S. 241A : Refund-Withholding of refund in certain cases-Determination of tax liability not in domain of High Court except when an appeal is preferred-On going assessment cannot be challenged by filing writ petition-High Court does not have jurisdiction to consider liability to tax. [S. 260A, Art. 226]

S. 195 : Deduction at source-Non-resident-Wholly Owned Mauritius subsidiary of International Cricket Council-Payment for availing of rights in respect of grant of tickets, boards and branding etc-Neither royalty nor fees for technical services-Not liable to deduct tax at source- Payments as regards games played in India subject to withholding tax at rates in force at relevant times-DTAA-India-Mauritius. [S. 10(39), 115A(1)(b)(AA), 115BBA, 194E, Art. 7, 12]

S. 153 : Assessment-Limitation-Order giving effect to appellate order -Matter remanded to Principal Commissioner to consider all issues and pass fresh orders. [S. 153(5), 244A, 250, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Method of accounting-Contractor-Percentage completion of method-Mere claim is not sufficient-Documents to support the claim was not submitted-Notice is held to be valid. [S. 148, Art. 226]