S. 253 : Appellate Tribunal-Condonation of delay-Delay on account of bona fide belief-No dilatory strategy-Delay condoned.[S. 254(1)]

S. 253 : Appellate Tribunal-Appeal-Condonation of delay-Assessee an aged person, suffering from various illness-Omission to prefer appeal inadvertently-Reasonable Cause-Delay condoned.[S. 254(1)]

S. 253 : Appellate Tribunal-Delay in filing appeal-No condonation of delay application-No reasons explained by the department-Appeal barred by limitation.[S. 254(1)]

S. 253 : Appellate Tribunal-Appeal to appellate Tribunal-Power to admit additional evidence-Tribunal admitted in assessee’s own case for previous years-Empowered to admit claims other that by revised returns.[S. 254(1)]

S. 253 : Appellate Tribunal-Appeal by assessee-Assessee not putting appearance-Not adducing material before Tribunal to controvert findings-Order of CIT (A) justified.

S. 253 : Appellate Tribunal-50 lakhs monetary limit for appeal by Department-Circular laying down limit applicable to retrospectively even to pending appeals. [CBDT Circular No. 17 Of 2019, Dated August 8, 2019]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-CIT(A) cannot go beyond the assessment year other than the one under consideration-Direction to AO to take remedial action for other Assessment year not sustainable.[S. 28(i), 253]

S. 194IA : Deduction at source-Immoveable property-Assessee in business of real estate-Percentage Completion Method-Tax deducted by buyer at the time of execution of deed-Assessee to produce certificates to substantiate tax deducted on income offered in earlier or current year-AO to carry out necessary verification-Matter remanded to lower authority.[S. 145]

S. 192 : Deduction at source-Salary-Difference between sums reported in 26AS and sums reported by assessee-To be examined by AO.-Matter remanded. [Form No. 26AS]

S. 192 : Deduction at source-Salary to partners-Not liable to deduction of tax at source. [S. 15, Explanation 2, 40(a)(ia), 40(b)(v)]