S. 251 : Appeal-Commissioner (Appeals)-Powers-Capital gains-Business income-Jurisdiction of Commissioner (Appeals) does not extend to introducing an altogether new source of income.[S. 28(i), 45]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay of 54 months-Father hospitalised-Delay is condoned-Directed the CIT(A) to decide on merits. [S. 250]

S. 148 : Reassessment-Notice-Notice issued by non-Jurisdictional Assessing Officer-Order is void-ab initio. [S. 147]

S. 221 : Collection and recovery-Penalty-Tax in default-Original return invalid-Revised return-Failure to pay tax as per original which was held to be invalid-Levy of penalty is not valid. [S. 139(4) 140A]

S. 206C : Collection at source-Trading-Alcoholic liquor-Forest produce-Scrap-Buyers declaration in Form No 27C-No time limit is prescribed-Delay in filing the Form-Cannot be treated as asseessee in default-Benefit cannot be denied-Matter is remanded to the file of the Assessing Officer to decide issue de novo after giving assessee due opportunity of hearing. [S. 206C(IA), (206C(6), 206C(7), Form No 27C]

S. 205 : Deduction at source-Bar against direct demand-Deduction of tax at source while making payment of wages-Failure to deposit to Government account-Matter restored back to Assessing Officer to verify fact and grant set off of tax deducted. [S. 199]

S. 201 : Deduction at source-Failure to deduct or pay-Indian custodian of shares-Failed to deduct TDS from sale consideration of shares so held by him on behalf of overseas depository-Overseas depository had already paid advance tax on capital gains on sale of shares-Deduction at source liability under section 201 being a vicarious liability of payer of an income, would not come into play when primary liability of recipient of income was already discharged, and thus, basic tax withholding liability under section 201(1) and interest liability under section 201(1A) is quashed.[S. 195, 201(1),201(IA)]

S. 199 : Deduction at source-Credit for tax deducted-Sub-Contractor-Assessing Officer is directed to verify receipts and deducibility of corresponding payments and thereafter allow claim of credit to assessee in respect of tax deducted at source by NHAI. [R.37BA]

S. 148 : Reassessment-Notice-Notice issued by non-Jurisdictional Assessing Officer-Order is void-ab initio. [S. 147]

S. 145 : Method of accounting-Rejection of books of account-Failure to file supporting evidence-Justified in rejecting the books of account-Net profit has to be estimating on scientific basic after allowing deduction on amount of depreciation, partners remuneration and interest paid to partners on their capital. [S. 32, 36(1)(iii), 40(b), 145(3), Partnership Act, 1932, S. 4]