S. 254(2A) : Appellate Tribunal-Stay-Non application of mind by the Assessing Officer-Recovery of outstanding demand is stayed for 180 days from date of the order till disposal of appeal, which ever is earlier. [S. 154, 254(1)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 454 days is condoned-Survey-Non payment of admitted tax-Matter remitted to Commissioner (Appeals) to decide on merit for fresh consideration.[S.133A, 249(3) 249(4)(b)]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Delay of 9 days-Delay is condoned-CIT(A) is directed to condone the delay and decide on merits. [S.200A(1)(c), 234E]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Delay of 133 days-Reasonable cause-Delay is condoned-Matter remanded to the CIT(A) to decide on merits. [S. 12A, 68, 253 (5)]

S. 244A : Refunds-Interest on refunds-Shown any other income under the head business income-Assessable under the head income from other sources-Rate of tax unchanged-Addition of interest income is deleted. [S. 28(i), 56]

S. 153D : Assessment-Search-Approval-Approval of Joint commissioner-Mechanical approval-Final assessment on same day-Assessment order is annulled. [S. 132]

S. 158BC : Block assessment-Cash credits-Suppression of sales-Industry practice-Undisclosed income-Addition on total sale proceeds is unjustified-Un explained cash credit is affirmed. [S. 68, 132A]

S. 153C : Assessment-Income of any other person-Search-Limitation-Period to be reckoned from date of receipt of books of account, documents or seizure of assets by Jurisdictional Assessing Officer of non-searched person-Commissioner (Appeals) considering limitation period from date of search-Notice is barred by limitation.[S. 132, 132A]

S. 153B : Assessment-Search-Time limit-Limitation-Last panchanama-Subsequent panchnama revoking prohibitory order without seizure of material-Time limit is not extended-Restraint order not lifted within one month of assessment order-Central Board Of Direct Taxes instruction-Release of prohibitory order,panchnama and assessment order is invalid-Central Board Of Direct Taxes Circular, Dated 3-7-2002-Last panchnama cancellation of restraint order-Second Panchnama is not last panchnama of conclusion of search-Electronic documents used as evidence-Mandatory conditions of Section 65B of Indian Evidence Act is not complied with-Not admissible evidence-Bogus purchases-Cash purchase of tobacco from grey market-Estimation of profit at 12.5 Per Cent. is proper. [S. 132(3), 132(8A), 143(3) 153A, Indian Evidence Act, 1872, S.65B (2)(d), 65B(4)]

S. 153A : Assessment-Search-Additional ground admitted-Seized document related to third party-Proceedings to be transferred to Assessing Officer of third party-No satisfaction note prepared and no proceeding under Sectionb153C is initiated-Employee of searched company-Proceedings under section 153A is invalid. [S. 132, 153C]