S. 254(1) : Appellate Tribunal-Powers-Delay of two years in filing an appeal before CIT(A) is condoned-CIT(A) is directed to decide on merits. [S.45, 133(6), 148]

S. 254(1) : Appellate Tribunal-Powers-Rejection of claim in first round of litigation-The Tribunal cannot decide the claim-Power of review is not permitted. [S. 56, 80P]

S. 253 : Appellate Tribunal-Appeals-Delay of three days is condoned-Penalty concealment of income-Ex parte order of CIT(A) is set aside with the direction to decide on merits. [S. 253(5), 254(1), 250 271(1)(c), 274]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement-New source-Net profit-Assessing Officer has not applied his mind-Commissioner has no jurisdiction to consider and enhancement of income. [S. 80A(5), 80P, 143(3),246A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Dismissed the appeal without deciding the issue on merits-Matter remanded to the CIT(A) for fresh decision after allowing a reasonable opportunity of hearing. [S. 246A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Capital gains-Non speaking order of four lines-Order of CIT(A) is set aside.[S. 45, 133(6) 147, 148, 246A]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Return not filed-Failure to pay admitted taxes despite of several opportunities-Refusal to admit appeal by CIT(A) is affirmed.[S. 246A, 249(4)(b)]

S. 244A : Refunds-Interest on refunds-Interest to be granted till date of grant or credit of refund.

S. 153D : Assessment-Search-Approval-38 cases-Mechanical approval-Approval letter not mentioning of approval-Additional ground-Admitted-Assessment order is quashed. [S. 132, 153C, 254(1)]

S.143(3): Assessment-Accrual-Mercantile system of accounting-Professional and technical services-Sale of judgement text-Right to receive income accruing under agreement arising only on satisfaction of conditions stipulated in agreement-Order of CIT(A) deleting the addition is affirmed. [S. 5, 194J]