S. 250 : Appeal-Commissioner (Appeals)-Procedure-Grounds of appeal-Deciding altogether different grounds of appeal which were not there in memorandum of appeal in Form 35 and allowing Appeal of assessee-Order set aside and direction to Commissioner (Appeals) to look into facts and pass an order on merits after giving proper opportunity of hearing. [S.68, 133(6), 246A, Form No. 35]

S. 154 : Rectification of mistake-Mistake apparent from the record-Depreciation-Additional depreciation-Additional claim-Mismatch to be looked into and rectified after verification-Matter remanded. [S. 32, 143(1)]

S. 153C : Assessment-Income of any other person-Search-Pendency of proceedings-Company’s name struck off from Register Of Companies-Assessing Officer had knowledge of name struck off-Order passed in name of non-existent company is not sustainable-Entire proceedings is quashed.[S.153A]

S. 147 : Reassessment-Accommodation entries-Share application money and share premium-Re assessment is held to be invalid.[S.68, 148 (2)]

S. 145 : Method of accounting-Rejection of books of account-Trader and manufacturer of diamonds-Audit report not disclosing any defect in books of account-Diamond stock piece-wise, colour wise, data wise and carat-wise, and grade-wise held not legally tenable-Maintenance of books of account by assessee in accordance with provision of Act. [S.44AB, 145(3)]

S. 145 : Method of accounting-Rejection of books of account-Estimation of profits at 3 Per Cent by the Assessing Officer is affirmed. [S.44AA, 145(3)]

S. 144C : Reference to dispute resolution panel-Assessment-Eligible assessee-Resident Of Thailand Holding Residency Certificate-Matter remanded to Assessing Officer to pass speaking order duly following directions of Dispute Resolution Panel.[S. 143(3)]

S. 144C : Reference to dispute resolution panel-Limitation-Transfer Pricing Officer to pass order at any time before 60 days prior to limitation-Order is barred by limitation. [S. 92CA(3A), 153]

S. 144C : Reference to dispute resolution panel-International Transactions-Transfer Pricing-Limitation-Assessment not completed within 21 months from end of Assessment Year plus extension of 12 months for transfer pricing reference-Assessment is barred by limitation-Order is invalid-Draft Assessment order-Eligible assessee-Order is quashed. [S.92CA, 114(15)(b)(ii), 153]

S.143(3): Assessment-Income from undisclosed sources-Scrap-Methodology in determination of average sale of scrap per day and making addition is against established trade practices-Deletion of addition is affirmed. [S.69]