S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Assess ability of capital gains-New plea could not have been considered by the Tribunal-Re assessment-Limitation- Reassessment proceedings were not barred by limitation-Matter remanded to the Assessing Officer. [S. 149, 150, 254(1)]

S. 254(1) : Appellate Tribunal-Duties-Order passed without considering submission that case was covered by earlier decisions of Tribunal-Matter remanded. [S. 273B]

S. 254(1) : Appellate Tribunal-Duties Reassessment-After the expiry of four years-Non speaking order by the Appellate Tribunal-Matter remanded. [S. 50B, 147, 148, 253]

S. 254(1) : Appellate Tribunal-Duties-Accumulation of income-Failure by Tribunal to consider relevant facts-Matter remanded to Tribunal. [S. 11(2), 253 Form No. 10]

S. 254(1) : Appellate Tribunal-Duties-Claims though not raised in return or revised return-Appellate Authorities must consider the claim if facts are on record-There is no estoppel in taxation law- Contradictory claim can be raised. [S. 250]

S. 254(1) : Appellate Tribunal-Duties-Infrastructure Facility-Container Freight Station-Part of Inland Port-Tribunal cannot ignore Decision of Co-Ordinate Bench-Order of the Tribunal is not interfered with-The Assessing Officer is directed to follow the order of the Tribunal. [S. 80IA(4)(i), 253]

S. 245D : Settlement Commission-Writ-Territorial jurisdiction of High Court-Assessment and appeal in Karnataka-Order of Settlement Commission in Chennai-Madras High Court had no jurisdiction to hear writ petition. [Central Excise Act, 1944, S. 35G, 35H, 36(b), Art. 226.]

S. 245C : Settlement Commission-Powers of Settlement Commission -Application cannot be rejected on an issue for a prima facie decision at the sub-section (2C) stage-The rejection of the application for settlement of case was not justified. [S. 245D(2C), 245D(4), Art. 226]

S. 244A : Refund-Interest on refunds-Revenue liable to pay interest on shortfall. [S. 237, 243, 244].

S. 244A : Refund-Interest on refunds-Interest is payable on delayed payment on refunds. [S. 237]