S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Ex -parte order – Dismissed for non-prosecution without dealing with the merits of the case – Time limit of six months does not apply – Application was filed after 678 days of passing of order- Order recalled [ S. 254(1), ITAT Rule 24, 25 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers – CIT(A) does not have power to dismiss an appeal for non-prosecution-Order set aside and restored the matter to decide on merits . [ S. 251(2)]

S. 199 : Deduction at source – Credit for tax deducted – Credit of TDS should be availed in the year in which income is assessed [ S. 199(3), Rule 37BA(3), Form No. 26AS. ]

S. 153A: Assessment – Search or requisition- No addition can be made in the absence of an incriminating material even if return of income is processed u/s 143(1) of the Act . [ S. 132, 143(1)]

S. 80P : Co-operative societies – Interest received from Co -Operative Bank – Deduction u/s 80P(2)(d) cannot be denied .[ S.80P(2)(d) ]

S. 68 : Cash credits – Cash deposit – Sale of agricultural land – Addition was deleted .

S. 68 : Cash credits – Cash withdrawn earlier deposited – Denomination – Addition is held to be not valid .

S. 54B : Capital gains – Land used for agricultural purposes -Purchase of agricultural land in the name sons – Not entitle to exemption – Followed jurisdictional High Court .

S. 54 : Capital gains – Profit on sale of property used for residence – Date of possession – Date of purchase is the date on which a residential house becomes ready for exemption [ S. 45 ]

S.43B: Deductions on actual payment – Sales tax demand disputed in appeal -Deduction allowable when the actual liability is crystalised by the VAT Authority .