S. 251 : Appeal-Commissioner (Appeals)-Powers-Inadvertently omitted to make claim for deduction under section 10B-All necessary facts were already on record-CIT (A or Appellate Tribunal ought to have entertained claim-Unlike an ordinary appeal, basic purpose of a tax appeal is to ascertain correct tax liability of assessee in accordance with law-Matter remanded. [S. 10B, 250, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Stay-Commissioner (Appeals) was directed to decide appeal and stay application without asking for deposit of 20 per cent of tax demand. [S. 226 (6), 249, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Attachment of bank account is to be limited to 20 percent of demand. [S. 220 (6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Loan-Stay was granted subject to 20 percent payment of tax in dispute. [S. 68, 220(6), Art. 226]

S. 199 : Deduction at source-Credit for tax deducted-Issue of manual 26A-Assessee was directed to approach department by making application enclosing Form 16A and department would consider claim of assesse. [Form 16A, 26A, Art. 226]

S. 179 : Private company-Liability of directors-Notice was silent regarding fact that tax dues could not be recovered from company and, further, there was no whisper of any steps being taken against company for recovery of outstanding amount-Notice against assessee was set aside. [Art. 226]

S. 154 : Rectification of mistake-Alternative remedy is not absolute bar-Dismissal of application in a mechanical manner without even affording an opportunity of hearing-not to be relegated to avail alternative remedy of filing appeal, rather, impugned order was to be set aside and matter was to be remanded back to respondent for fresh disposal. [Art. 226]

S. 154 : Rectification of mistake-Refund-Tax deducted at source-Credit was not given-Assessing Authority was to be directed to pass order on rectification application within 3-4 weeks time. [S. 237 Art.226]

S. 151 : Reassessment-Sanction for issue of notice-Sanction granted by Chief Commissioner-Chief Commissioner was not specified officer under section 151(2) to grant such sanction-Notice was quashed. [S. 2(28C), 148, 151(2) Art. 226]

S. 148 : Reassessment-Notice-Non-existing company-Substantive illegality and not procedural violation of nature adverted to in section 292-B, hence, not curable-Notice was quashed. [S. 142 (1), 147, 292B, Art. 226]