S. 254(1) : Appellate Tribunal-Powers-De novo enquiry-Bad debt-Where Appellate Authority remands case for a determination on a selected issue or aspect of assessment, parties are fully aware of parameters within which fresh enquiry is circumscribed and limited-Rigours of limitation are totally removed-Tribunal had directed Assessing Officer to consider question of disallowance for bad debts/advances being written off-Tribunal’s order did not set aside or cancel subject assessment orders requiring a fresh assessment. [S. S. 36(1)(vii), 153(5), 153(6), Art. 226]

S. 234B : Interest-Advance tax-Non-Resident-Entire tax was deductible at source-Not permissible to charge interest-Review petition is dismissed.. [S. 9(1)(1)]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Granted stay till disposal of appeal subject to payment of 10 per cent of demand-Order os single judge is set aside..[S. 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-SLP dismissed as not pressed.[Art. 136]

S. 206C : Collection at source-Refund-Purchase of coal used in generation of power-Directed to refund the amount collected. [S. 206C(IA), 237,244A Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Limitation-Deemed reasonable period of limitation is four years when no period of limitation is prescribed by statute. [S. 201(1), 201(IA)]

S. 197A : Deduction at source-No deduction to be made in certain cases-Co-operative bank-Form No 15G-Incomplete response-Matter remanded to the Assessing Officer to pass a fresh assessment order.[S. 201(1), 201(IA), 251, Art. 226]

S. 153C : Assessment-Income of any other person-Search and seizure-Satisfaction note without document identification no (DIN)-When satisfaction notes were provided to assessee, said communication bore DIN-Notice and assessment order is valid.[Art. 226]

S. 153B : Assessment-Search and seizure-Time limit-Revision-Conclusion of search-Locker-Last panchnamas -No seizure-Strict interpretation of statutes-Strict rule of interpretation-Not barred by limitation.[S. 132, 263,Art. 226]

S. 153 : Assessment-Reassessment-Limitation-Tribunal-Power-Limitation-Where Appellate Authority remands case for a determination on a selected issue or aspect of assessment, parties are fully aware of parameters within which fresh enquiry is circumscribed and limited-Rigours of limitation are totally removed-Tribunal had directed Assessing Officer to consider question of disallowance for bad debts/advances being written off-Tribunal’s order did not set aside or cancel subject assessment orders requiring a fresh assessment. [S. 153(2A), 153(6) 153(7) 253, 254(1)]