S. 253 : Appellate Tribunal-Appeals-Monetary limits-CBDT instructions and Circulars-Any sum received from employees-Tax effect is Rs 46, 91, 541-Appeal of Revenue is dismissed. [S.2(24)(x), 36(1)(va),43B, 119, 268A]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Assessment made without issuing the notice-No power to set aside assessment and direct Assessing Officer to reframe assessment order-Assessment order and order of CIT(A) is quashed. [S. 143(2)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Penalty 1Appeal dismissed ex-parte-Matter remanded to the file of CIT(A) to grant one more opportunity of hearing and decide on merits. [S. 270A]

S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal-1Remedy under Vivad Se Vishwas Scheme sought against other orders-Appeal restored to Commissioner (Appeals) for disposal of appeal on merits-Appeals not served on registered address-Delay in filing of appeal is condoned. [S. 92CA, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Order is set aside-Appellate Tribunal-Delay of 2 days-Delay in filing the appeal is condoned. [S. 68, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional evidence-Remand report-Failure to discuss-Possible human error-Matter remanded for de novo adjudication. [S. 144]

S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)

S. 144C : Reference to dispute resolution panel-Not eligible assessee-Draft assessment order and assessment order is quashed as time barred-Additional ground-Question of law-Admitted.[S.92CA, 144C(15) (b)(i), 153 (1), 154(4)]

S. 144 : Best judgment assessment-Bogus purchases 1Information from Sales tax Department-Sales not doubted-Disallowance of 4 % of purchases is considered as fair-Delay of 10 days is condoned.[S. 254(1)]

S. 143(3): Assessment-Limited scrutiny 1Huge expenditure Failure to submit proof-Matter restored to Assessing Officer for de novo consideration-Delay in filing of appeal is condoned.