S. 251 : Appeal-Commissioner (Appeals)-Powers-Cash credits-Unexplained investment-Assessing Officer made addition to income of assessee in respect of certain credit entries as unexplained credit-Commissioner (Appeals) could not have treated said addition as unexplained money under section 69A as he was not empowered to change provision of law qua item of which assessment was made. [S. 68, 69A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Written submission was forwarded to the Assessing Officer-Failure to file rejoinder-It cannot be held that no reasonable opportunity was not given. [S. 68, 153A]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay-Order of CIT(A) is set aside and directed to condone the delay and decide on merit. [S. 249(3), 250(6)]

S. 234A : Interest-Default in furnishing return of income-Return is filed within time allowed by notice under section 153A, no interest would be leviable under section 234A. [S. 139(1), 153A]

S. 206C : Collection at source-Sale of vehicles to dealers-CBDT Circular No. 22 of 2016. dt. 8 th June 2016-Matter remanded to the Assessing Officer. [S. 206(IF),206C(6A)]

S. 199 : Deduction at source-Credit for tax deducted-Firm-Partner-Sale of immoveable property-Failure to file declaration-Directed to file an application under section. 199 read with Rule 37BA of the Act. [R. 37BA]

S. 194C : Deduction at source-Contractors-Works contract-Sales or return basis (SOR)-Arrangement is not works contract-Not liable to deduct tax at source. [S. 201(1),Sale of Goods Act, 1930]

S. 153D : Assessment-Search-Approval-Addl. CIT is granted approval to the draft assessment order-No approval for income determined in the draft assessment order and assessment determined in the assessment order-Remanded to get the approval of the Addl. CIT and to proceed in accordance with law. [S. 153A]

S. 153D : Assessment-Search-Approval-Without application of mind-Without going through the records-Orders as ab-initio void and quashed-No addition can be made in the case of concluded assessments without any incriminating materials found during the search. [S. 132,153A]

S. 153A: Assessment-Search-Issue of notice under section. 143(2)-No pendency of assessment-Not a mandatory requirement for making assessment under section 153A-Sundry creditors-Returned after search action-Deletion of addition by CIT(A) is not valid-Matter remanded to the Assessing Officer. [S. 68, 143(2)]