S. 254(1) : Appellate Tribunal-Powers-New ground-Validity of reassessment-Not challenged before lower authorities-Cannot be raised [S. 147, 148,ITATR,1963,R. 27]

S. 254(1):Appellate Tribunal-Powers-Commissioner (Appeals)-Procedure-Assessee sought for additional time for written submission-Not given reasonable opportunity-Matter remanded back to the AO for pass a denovo order. [S. 250]

S. 254(1) : Appellate Tribunal-Powers-Direction-Ex-parte order-Assessment-Unaccounted income-Long term capital gains-32,855 persons-Shell companies-Order on appeal-Direction to reopen cases of beneficiary and forward information to other investigating agencies-[S. 45 ,48, 68, 150, The Prevention Of Money-Laundering Act, 2002]

S. 254(1) : Apppellate Tribunal-Powers-Transfer-Any transaction involving the allowing of the possession of any immoveable property-Joint Venture (JV) agreement for construction of building-Capital gains-Matter remanded to CIT(A) [S. 2(47)(v),45 ,54F, Transfer of Property Act, 1882, S.53A]

S. 254(1) : Appellate Tribunal-Powers-Limitation-Condonation of delay-Assessee’s CA expired-Assesssee made aware only upon intimation of penalty order-Assessee, a cardiac patient undergone treatment-Sufficient cause-Delay condoned. [S. 253]

S. 253 : Appellate Tribunal-Appeals-Legacy Dispute Resolution-Assessee opting to settle dispute under Vivad Se Vishwas Scheme and obtaining Form 4 from Department-Withdrawal of appeal allowed-If dispute unresolved assessee shall be at liberty to approach Tribunal for reinstitution of appeal .[S. 254(1) Direct Tax Vivad Se Vishwas Scheme, 2020]

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. 250]

S. 253 : Appellate Tribunal-Monetary limit-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. 268A]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Dismissal of appeal for non appearance-Tribunal restored the matter to the file of the CIT (A) to decide afresh in the interest of natural justice.[S. 55A, 55C,254(1)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Claim of deduction under Section 54F-Commissioner (Appeals) directing Assessing Officer to verify and allow claim-Not tantamount to setting aside or remanding matter to Assessing Officer-No Violation of Section 251(1)(a)-Order of Commissioner (Appeals) upheld.[S. 251(1)(a)]