S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay of four months-Pendency of rectification application-Matter remanded to the file of the CIT(A). [S. 154, 250, Art. 226]

S. 249 : Appeal-Commissioner (Appeals)-Payment of admitted tax-Unless and until, assessee has paid income tax due on income returned by him, no appeal under Chapter XX will be admitted. [S. 249(4)(b)]

S. 244A : Refund-Interest on refunds-Tax deducted by employer-Appellate Authorities have held that tax was not liable to be deducted-Entitle refund with interest. [S. 244A(1)(a)]

S. 234B : Interest-Advance tax-Non-Resident-Levy of interest is not liable. [S. 195]

S. 194C : Deduction at source-Contractors-Contractual work of up-linking and broadcasting programmes-Not technical services-Rightly deducted the tax as per section 194C of the Act-Provisions of Section 194J is not applicable. [S. 9(1)(vii), 194J]

S. 153A : Assessment-Search-Bad debt-No incriminating documents-Deletion of addition is held to be justified.

S. 148 : Reassessment-Service of notice-Notice to an authorised representative-Representative appeared before the Assessing Officer-Alternative remedy-Writ is held to be nor maintainable. [S. 147, 246, 292BB, Art. 226]

S. 147 : Reassessment-Business loss-Share dealing-Allowed after making thorough scrutiny-Review of assessment is not permissible. [S. 28(i), 148]

S. 147 : Reassessment-Guideline value-Cannot be the basis for reopening of assessment. [S. 45, 69, 148, Art. 226]

S. 147 : Reassessment-Capital gains-Agricultural land-Later the property used for commercial purposes-No new tangible material-Reassessment is held to be bad in law. [S. 2(14), 54F, 148]