S. 252 : Appellate Tribunal – Court – Ministry of law and justice – Judicial autonomy – Central Government cannot confer upon itself statutory power of transfer and posting of members of Income Tax Appellate Tribunal. [ S.255 ].

S. 252 : Appellate Tribunal – Power of Law Secretary – Power is confined to administrative supervision – Law Secretary has no jurisdiction to interfere with the judicial functioning of the Tribunal. [S. 254, Contempt of Courts Act, 1971, S. 2 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers – Additional grounds can be raised during the course of appellate proceedings in respect of claims not made before Assessing Officer during the course of assessment proceedings.

S.246A : Appeal – Commissioner (Appeals) – Appealable orders – Denial of liability to pay interest under section 139(8) and 215 of the Act can be challenged in appeal – waiver or reduction of such interests are not appealable orders [ S.246(c)]

S. 245N : Advance rulings – AAR Rulings can be challenged but not directly in the Supreme Court. [S. 245S, Constitution of India-Arts. 136, 226, 227]

S. 245C : Settlement Commission – Application for settlement of cases – Undisclosed income – full and true disclosure – Revising the application during the course of proceedings is not permissible. [S. 245D(4)]

S. 195 : Deduction of tax at source – Payment to non-resident – Obligation to deduct tax arises only when a remittance is chargeable to tax under the Act – No obligation to deduct tax arises the moment a remittance is made [S. 192, 195(1) , 195(2), 237 ]

S. 194E : Deduction of tax at source – Non-resident – Payments to sports associations being in the nature of guarantee money were intricately connected with the event – Income accrues and arises in India and assessee was liable to deduct tax at source under section 194E – The obligation to deduct tax is not affected by the DTAA. [ S. 9(1) ,115BBA ]

S. 168: Executors – Taxability of estate in the hands of executor –Representative assessee- Existence of Trust – Prior to trust – taxable as executor – not as trustee. [ 160 ]

S. 154 :Rectification of mistake – Mistake apparent on the record must be an obvious and patent mistake – It should not require a long drawn process of reasoning where there may be conceivably two opinions – ITO was incompetent to pass orders under section 154 of the Act to rectify the assessment. [ Indian Income-tax Act, 1922 ,S.17(1) ]