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)]

S. 153A : Assessment-Search-Warrant of authorization and panchanama clearly shows name of the assessee-Assessment proper. [S. 132]

S. 153A : Assessment-Search or requisition-Cash Credits-No incriminating material found during search-Unabated assessment-Addition is not sustainable. [S.68]

S. 151 : Reassessment-Sanction for issue of notice-Sanction of CIT instead of A/JCIT-Notice bad in law. [S. 147, 148]

S. 148 : Reassessment –Notice-Dissolution of Company-Company had been struck off from Register of Companies-Officially not intimidated to AO-Reassessment notice is valid.[S. 147]