S. 255: Appellate Tribunal-Procedure-Functions-Strictures-Duties-Remarks and observations of court in respect of Members of Tribunal-Interim application by Judicial Member and Accountant Member seeking expunction of paragraph of court’s order containing detrimental remarks and observations causing harm to reputation-Paragraph of judgment containing remarks and observations expunged-Expunction of remarks not to be construed as comment with regard to merits of case.[S.254(1), 260A]

S. 254(1): Appellate Tribunal-Powers-Additional grounds-Challenge to validity of reassessment raised before Commissioner (Appeals) and rejected-Assessee in Department’s appeal filing application raising ground relating to validity of assessment-Tribunal justified in accepting ground and holding reassessment was on change of opinion and unsustainable in law.[S. 147, 148, (Appellate Tribunal) Rules, 1963, R. 27.]

S. 254(1): Appellate Tribunal-Powers-Limitation-Condonation of delay-Mistake of counsel by itself not always a sufficient ground-Delay of six years and 83 days-Order of Tribunal dismissing.

S. 254(1): Appellate Tribunal-Powers-Limitation-Condonation of delay-Delay of six to seven years-Tribunal finding lack of bona fides and gross negligence on part of assessee-Assessee aware of orders passed by Commissioner (Appeals) but tried to place responsibility on counsel-SLP of assessee dismissed. [Art. 136]

S. 158BC: Block assessment-Return-Search-Seizure of books of account-Return delayed-Tribunal treated delayed return as ‘non-est’ without considering impact of search and double taxation-Order was set aside, and matter was to be remanded for fresh adjudication. [S. 139(1), 158BB(1(ca), 158BC, 260A]

S. 153C: Assessment-Income of any other person-Search-Satisfaction note-Time limit for passing assessment order to be reckoned from 22-6-2022-Last date for passing assessment order has expired on 31-3-2024-Proceedings barred by limitation-Notice quashed and set aside.[S. 132, 153B, Art. 226]

S. 153A: Assessment-Search-Unaccounted income –Capital gains-Statement retracted-Retracted statement could not be termed as incriminating material-No addition could be made in respect of completed assessments on the basis of such retracted statement. [S. 132 (4), 132A, 260A]

S. 153A : Assessment-Search or requisition-Warrant of Authorisation-Panchnama-No search against the assessee-Panchanama reflected the name of the assessee-Panchnama cannot be treated as warrant of authorisation-Assessment order is quashed as without jurisdiction-Existence of alternative remedy-Not bar to entertainment of writ petition where challenge is to jurisdiction exercised by Authority and interpretation of statutory provisions involved-SLP of revenue dismissed. [S. 132,153D, Art.136]

S. 151A: Faceless assessment scheme-Jurisdiction to issue notice of reassessment lies with the faceless Assessment Officer, not the jurisdictional Assessing Officer-Notice and consequential order invalid.[S. 147, 148, 148A(b) 148A(d), Art.226]

S. 151A: Faceless assessment scheme-Faceless Assessment-Reassessment-Jurisdiction-Mandatory-Notices and orders issued by jurisdictional Assessing Officer-Invalid and to be quashed-Liberty to Department to revive petitions if Supreme Court holds in its favour. [S. 148 151A, Art. 226]