S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex Parte order-Notices issued to E-Mail address mentioned in appeal memo —Dismissal is held to be not valid-Appeals restored to Commissioner (Appeals) for decision on merits.[S.80IC, 250(2)]

S. 244A : Refunds-Interest on refunds-Not granting interest despite directions of Dispute Resolution Panel-Assessing Officer is directed to follow the directions of the Dispute Resolution Panel and grant interest in accordance with law.

S. 234B : Interest-Advance tax-applies on returned income and not on assessed income. [S. 234C]

S. 234B : Interest-Advance tax-Income liable to tax deduction at source-Not liable to advance tax.

S. 194C : Deduction at source-Contractors-Payment of external development charges to Greater Mohali Area Development Authority-Charges not paid out of any contractual obligations or liability-Provisions of S.194C is not attracted-Not in default.[S.201(1), 201(IA)]

S. 172 : Shipping business-Non-residents-Vessel journeying between Indian ports —Journey was a part of International voyage —Not taxable in India-DTAA-India-Singapore.[S.172(4), art. 8, 24]

S. 154 : Rectification of mistake-Mistake apparent from the record-Quasi-judicial power —Order cryptic and bereft of any reasoning is unsustainable-Matter remanded to Assessing Officer for consideration afresh.[S.234B, 234C]

S. 154 : Rectification of mistake-Mistake apparent from the record-Order passed in gross violation of principles of natural Justice is not sustainable in law-Dividend-Special rate of tax-Application filed by assessee for rectification to this effect to be allowed and adjustment taxing dividend at rate of 10 Per Cent is reversed.[S.10(35),115BBDA, 143(1)]

S. 154 : Rectification of mistake-Mistake apparent from the record-Search and seizure-Assessment-Cash found on search-Assessing Officer accepting the explanation-Not mistake apparent from the record.[S.69A, 132, 132(4), 153C]

S. 153D : Assessment-Search-In valid approval-Assessment is quashed.[S. 132, 153C]