S. 253 : Appellate Tribunal-Corporate debtor-Moratorium period-Appeal of the Revenue-Cross appeals-Institution of suit against corporate debtor-Permission obtained from National Company Law Tribunal was furnished-Appeal of Revenue was dismissed-which was prohibited under Section 14 of Insolvency and Bankruptcy Code, 2016, it deserved to be dismissed and appeal filed by assessee also deserved to be dismissed, as it did not furnish any permission obtained from National Company Law Tribunal. [Insolvency and Bankruptcy Code, 2016, S, 14, 238]

S. 253 : Appellate Tribunal-Ex-parte order-Condonation of delay-In action on the part of the Authorised Representative-Delay of 627 days was condoned. [S. 253(5)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Capital gains-Cannot be assessed as sale consideration-New source of income-Jurisdiction of CIT(A) does not extend to introducing altogether new source of income. [S. 250]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay-Neither intentional nor deliberate-Delay was condoned-Directed the CIT(A) to decide the appeal on merits. [S. 250, 254(1)]

S. 251 : Appeal-Commissioner (Appeals)-Powers Delay in filing-Dismissal of appeal-Delay condoned-Directed to adjudicate on merits. [S.200A(1), 234E, 250]

S. 250: Appeal-Commissioner (Appeals)-Ad-Hoc disallowance-Security expenses-Addition was deleted.

S. 250 : Appeal-Commissioner (Appeals)-Powers-Conduct the enquiry to dispose of the appeal as he deemed fit [S. 250(4)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional grounds admitted violation of Rule 46A(3)-Without providing an opportunity to the Assessing Officer-Matter remanded. [R. 46A(3)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Dismissal of appeal in limine-Matter restored to consider maintainability of appeal. [S. 139(1) 153A, 246A, 249(4), 250]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Denial of appeals-Protective assessment-Additional grounds-Appeal maintainable-Order of the Assessing Officer converting the protective addition into substantive addition was deleted. [S. 132(1) 153A, 245D(4) 254(1)]