S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Delay of 3052 days-Period of limitation would commence from date when affected party got knowledge of decision in question and it would not commence from date when order was passed-Tribunal cannot dismiss the appeal for non appearance, it has to decide on merits-Cost of Rs.10,000 was imposed on the assessee for each year of appeal. [S.254 (1) 260A]

S. 254(1) : Appellate Tribunal-Powers-Deduction at source-Tribunal admitted the additional evidence and remanded the matter to decide afresh-Order of Tribunal is affirmed. [S.40(a)(ia)]

S. 254(1) : Appellate Tribunal-Duties-Property held for charitable purposes-Purchase of gold bullion-Application of income-Matter remanded to the Tribunal. [S. 11(5), 12AA, 13 (1)(d)]

S. 254(1) : Appellate Tribunal-Duties-Free trade zone-Not deciding the grounds raised by observing that the academic-Tribunal directed to decide the ground on merit. [S. 10A]

S. 254(1) : Appellate Tribunal-Duties-Charitable purpose-Questions concerning relations between employers and employees in Southern India in order to protect their interests-No finding as regards the activity of the trust whether commercial-Matter remanded to the Assessing Officer. [S. 2(15), 11]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Appeal would be maintainable in respect of subject matter which do not pertain to grounds under section 263 of the Act. [S. 43, 251, 263]

S. 245D : Settlement commission-Second application is maintainable-Order of Settlement commission cannot be neither in violation of any statutory provisions of the Income-tax Act nor is there any defect in the decision making process-Writ of the revenue was dismissed. [S. 132, 245C, 245HA, Art. 226]

S. 245D : Settlement Commission-Educational institution-Application is allowed to be proceeded with-Settlement Commission have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F of the Act-Withdrawal of exemption by Director General (Inv.) was held to be not valid. [S. 10(23C)(iv), 132, 153A, 245C, 245F(2) Art, 226]

S. 240 : Refund-Appeal effect was not given for eight months-Court directed to pass appeal effect order and to grant refund along with interest. [S. 154, 244A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Mere grant of stay of demand the assessee cannot be absolved from mandatory levy of interest. [S.220(2)]