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]

S. 254(1) : Appellate Tribunal-Duties-Faceless scheme-Non issue of notification-Till such time notification is issued as required under S. 255(8), the provisions of S. 255(7) are not activated the Tribunal has the jurisdiction to hear the instant appeal before it in physical form. [S. 255(7), 255(8) 255(9)]