S. 250: Appeal-Commissioner (Appeals)-Procedure-Power to direct enquiry-Empowered to direct the Assessing Officer to make necessary enquiries and verify facts where the record so warrants-130 days delay in filing appeal-Incorrect affidavit given by the Assessing Officer-Delay was not condoned-Appeal was dismissed.[S. 153(5), 250(4)]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Speaking order-Reassessment-Charitable Trust-The matter was restored to the Commissioner (Appeals) for fresh adjudication after providing adequate opportunity to the assessee..[S. 11, 12, 12A, 12AA 147, 148, 250(6)]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Additional evidence-Demonetisation-Cash deposits-Commissioner (Appeals) must examine additional evidence or call for a remand report before deciding the appeal. [S. 68, 139, 142(1), 144, Rule 46A]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex parte order-Technical glitches in uploading documents-Matter restored for fresh adjudication. [S. 251]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Penalty-Ex parte order-Commissioner (Appeals) bound to decide appeal on merits-Short and inadequate opportunity of hearing violates principles of natural justice-Matter restored.
[S. 250(6), 251, 271B]
S. 244A: Refunds-Interest on refunds-Adjustment of part refund-Refund to be first adjusted towards interest component and thereafter towards principal-Interest under section 244A is allowable accordingly.[S. 140A, 220]
S. 195: Deduction at source-Non-resident-Other sums-Permanent Establishment-Stay of employees less than the prescribed period-No obligation to deduct tax at source-DTAA-India-UK [S. 9(1)(i) 201(IA) Art. 5(2)(k)]
S. 153C: Assessment-Income of any other person-Search-Material seized from another person-Addition under section 153A not sustainable. [S. 132, 153A]
S. 153A: Assessment-Search-Assessment of searched person-Search conducted at assessee’s residence-Assessment under section 153A is valid and not under section 153C-Completed assessments-No incriminating material-Transactions already recorded in books and bank statements-Section 68 addition not sustainable.[S. 68, 132, 153C]
S. 147: Reassessment-Reassessment cannot be initiated merely on vague ‘high-risk transaction’ information without tangible material. [S 68, 69, 148]