S. 255 : Appellate Tribunal-Procedure-Functions-Monetary limit-Remand by Division Bench-Objection that appeals ought to be heard by Division Bench-Not tenable-Appeals of earlier year on same issue pending before High Court-Tribunal is not bound to keep appeals for latter years in abeyance-Principle of Res Judicata not applicable. [S. 254(1), 255(3)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Jurisdictional High Court-Tribunal’s order based on decision of Supreme Court-Supreme Court Dismissing Special Leave Petition filed by Department-Tribunal’s order cannot be rectified-No addition can be made in respect of assessments which have become final if no incriminating material is found during search–ICDs and CFSs are infrastructural facility entitled to deduction under sub-section (4) of section 80-IA. [S.80IA(4), Art. 141]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Monetary limits for appeals filed by Revenue–Prosecution-Prosecution against the assessee and its directors-Order dismissing the appeal of the Revenue for within the monetary limits cannot be recalled. [S. 276(2), 278B]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Ex-parte order-Affidavit-Order recalled [S. 254(1)]

S. 254(1) : Appellate Tribunal-Powers-Additional ground jurisdiction-Ground to challenge the jurisdiction of the AO needs to be raised within the limitation period prescribed under section 124-Assessee being persistent non-compliant cannot challenge the jurisdiction of then AO for the first time before the Tribunal. [S. 120, 11, 12A, 13, 119, 124, 127]

S. 254(1) : Appellate Tribunal-Powers-Additional legal grounds-Admitted-Matter remanded to CIT(A) [S. 147, 148, 250]

S. 254(1) : Appellate Tribunal-Duties-Decision of Court-Precedent-Difference of opinion among High Courts-Tribunal Bound by view of jurisdictional High Court. [Art. 227]

S. 254(1) : Appellate Tribunal-Duties-Precedent-Additional ground-Legal claim-Can be raised first time before Appellate Tribunal-Order in Assessee’s own case for earlier year against-Order passed by Tribunal without benefit of rulings of High Courts and Supreme Court and Contrary thereto-Not to be followed-High Court order to be followed.

S. 254(1) : Appellate Tribunal-Powers-Additional grounds-Issue not raised before the Commissioner (Appeals)-Reassessment-Validity-Application made as per Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27 the was admitted-Reassessment order was quashed. [S. 147, 148, Income-Tax (Appellate Tribunal) Rules, 1963, Rule 27]

S. 254(1) : Appellate Tribunal-Powers-Delay was condoned-Due to illness and financial crisis and the death of his authorized representative-Non appearance before the lower authorities-Matter remanded to the Assessing Officer. [S. 144]