S. 260A : Appeal-High Court-Delay-Delay is not explained satisfactorily-Appeal is dismissed.

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Failure to apply judicial precedents and Circular issued by Central Board Of Direct Taxes-Error apparent on face of record-Tribunal has jurisdiction to rectify the mistake. [S.10(6)(viii), 143(1), 260A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal cannot review its earlier order or reappreciate facts or rectify error of law-Search and seizure-Limitation-Prohibitory order-Department has remedy of appeal to High Court.[S. 132, 153C, 260A]

S. 254(1) : Appellate Tribunal-Duties-Reasoned order-A non-speaking order not only prevents adversely affected persons from knowing the exact reasons behind the conclusion arrived at but also disables the aggrieved person from effectively availing of remedy before the higher forum.[S. 260A]

S. 237 : Refunds-Interest-Credit for advance tax and tax deducted at source-Company Merging Under Order Of National Company Law Tribunal-Directions issued to give credit of refund with interest to entity with which company merged. [Art. 226]

S. 194I : Deduction at source-Rent-Agreement with State Government for Development-External development charges-Not in the nature of rent-Tax not deductible at source on such charges. [S. 201(1), 201(IA), Art. 226]

S. 179 : Private company-Liability of directors-Only if Officer unable to recover tax due from Private company-Failure to record satisfaction-Show-cause notices and order quashed.[Art. 226]

S. 154 : Rectification of mistake-Mistake apparent from the record-Non-Resident-Service rendered on Foreign ship outside India-Failure to apply circular issued by Central Board of Direct taxes is a mistake apparent from the record-Entitle to exemption. [S.10(6)(viii), 143(1)]

S. 153C : Assessment-Income of any other person-Search-Writ petition against notice-Alternative remedy-Disputed questions of fact-Writ petition is dismissed. [S. 132, 246A, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Limitation-Request for information from competent Authority-Further period of one year or till such time receipt of information by Assessing Officer-Completion of assessment within time-Block period-Block comprises assessment years immediately preceding assessment year relevant to previous year in which search conducted-Inclusion of Assessment years found to be in Order-Satisfaction note by Assessing Officer of searched person-Compliance with requirements of recording of satisfaction is mandatory-Warrant-Validity of search-Liberty to approach first Appellate authority. [S. 132, 153A, Art. 226]