S. 255 : Appellate Tribunal-Procedure-Functions-Jurisdiction-Transfer of appeals-Cash credits-Share capital and premium-Commissioner (Appeals), Kolkata deleted addition-Appeal filed by revenue before Gauhati Bench of Tribunal-Appeal is dismissed on ground of lack of jurisdiction. [S. 68, ITAT R, 1963, R. 4]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Power to recall and to pass any order-Authority letter-Authority to counsel to appear and present before Tribunal-Authority is fullest, unlimited and unrestricted and there is no rider mentioned therein, withdrawal/non-pressing of ground by counsel-Tribunal had accepted withdrawal/non-pressing without authority of counsel is devoid of any merit and is rejected. [S. 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Non-speaking order-Procedure-Commissioner (Appeals) has to decide appeal on merit by passing a speaking order and does not have any power to dismiss appeal for non-prosecution.[S.68, 69, 131, 133(6), R.46A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Income from other sources-Appeal is dismissed without deciding on merits-Matter remanded to the file of CIT(A) to decide on appeal. [S.56(2)(x)(b), 250(6)]

S. 220 : Collection and recovery-Assessee deemed in default-Fringe Benefit tax-Intimation and demand notice concerning FBT demand was ever served-Interest charged under section 220(2) is deleted. [S.115WE, 115WJ,220(2)]

S. 201 : Deduction at source-Failure to deduct or pay-Salaries-Perquisite-Rent free accommodation-Concession-No finding is recorded-Addition is deleted. [S.17(2)(ii), 201(1) R. 3]

S. 195 :Deduction at source-Non-resident-Certificate-Survey-Subsequent issue of certificate-Entire remittances that were made to said concern would be non-taxable so far as TDS is concerned-Matter is remanded. [S.133A, 195(3), 201(IA)]

S. 194H : Deduction at source-Commission or brokerage-Discount- Deducted taxes at appropriate rates at time of giving trade discount/commission to it’s agents-Cannot be held to be an assessee-in-default-Matter remanded to the file of CIT(A). [S. 194C, 194J, 201 (1), 201(IA)]

S. 154 : Rectification of mistake-Mistake apparent from the record-Interest income from Government securities Commissioner (Appeals) was to be directed to carry out necessary verifications and if claim of assessee was found to be correct, relief was to be allowed to assessee in accordance with law. [S. 10(15),143(1), 250]

S. 153A: Assessment-Search-No incriminating material was found during search-Addition is deleted.[S. 132]