S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement notice-Uploaded on income tax business portal-Notice of hearing i also uploaded in the portal-The contention of the Department that no opportunity was given to the Assessing Officer to present evidence on the issue was factually incorrect.[S. 250]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Mistakenly mentioning wrong section under which order appealed against passed-Dismissal of appeal on technical ground not justified-Assessee to be permitted to rectify mistake. [S. 143(1), 143(3), 254(1)]

S. 195 : Deduction at source-Non-resident-Other sums-Fees For Included Services-Matter remanded to the Assessing Officer-DTAA-India-United States of America.[ S.195((2), Art. 12]

S. 153C: Assessment-Income of any other person-Search-Notice not issued–Assessment is non est. [S. 153D]

S. 153A: Assessment-Search-Assessments concluded on date of search-Do not abate-No addition can be made without incriminating material found during search-Un secured loan-Remanded to Assessing Officer to re-examine claim in light of decision of Supreme Court in PCIT v. Abhisar Buildwell P. Ltd((2023) 454 ITR 212 (SC )

S. 153A: Assessment-Search-Satisfaction note-No incriminating document-Loose sheets-Unaccounted cash-Incriminating material for each year is mandatory-Addition is deleted. [S. 69C , 132 (4), 153D]

S. 153A : Assessment-Search-No incriminating material found-Dumb document-Statement in the course of search is not incriminating document-Third party statement-Statement to be construed as a whole-Cash credits-Burden shift on the assessee only when incriminating material is found-Deletion of addition by CIT(A) is affirmed . [ S.68 , 699C ,132(4) , 143(3), 292C ]

S. 153A: Assessment-Search-Assessment completed or in respect of which time for issue of notice has expired-Assessment does not abate-No incriminating material is found-Statements taken during survey prior to search operations cannot be used as evidence-Additions is not sustainable. [S. 132, 133A, 143(2)]

S. 147 : Reassessment-Limited scrutiny on issue of cash deposits-Enquiries made and detailed replies filed-No assessment order passed-Assessment time-barred-Reassessment on same issue impermissible and without jurisdiction-Proceedings quashed .[ S. 69A, 143(2) , 143(3. 148 , 153 ]

S. 147: Reassessment-Survey Borrowed satisfaction-Reasons recorded on wrong facts without application of mind-Reassessment is bad in law . [ S. 133A, 148(2) ]