S. 263 : Commissioner-Revision of orders prejudicial to revenue-remuneration to working partners-as per partnership deed, remuneration is paid as per the provisions of s. 40(b)(v) and taxed at 30% in the hands of individual partner, same as the assessee firm-Assessment order framed is not erroneous and there is no prejudice to the interest of revenue. [S. 40(b)(v)]

S. 254(2A) : Appellate Tribunal-Stay-Paid more than 51 percent of disputed tax-Stay granted. [S. 201(1), 254(1)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-No power to review its own order.

S. 254(1) : Appellate Tribunal-Powers-Delay in filing an appeal before CIT (A)-Wrong advice-Delay of more than 1213 days was condoned-Remanded to the office of CIT (A) to decide on merit. [S. 234E, 250]

S. 251 : Powers of Commissioner (Appeals)-Powers of enhancement-Commissioner has no power of enhancement, in respect of Matter which do not arise from the order of assessment, or are out of the proceedings before the AO. [S. 36(1)(iii)]

S. 194C : Deduction at source-Contractors-Person responsible for paying-It’s the user who is person responsible for paying, and not the intermediary-Intermediary in the instant case is an ‘aggregator’ and not a service provider and hence cannot be treated as assessee in default. [S. 201(1), 201(IA), 204]

S. 184 : Firm-Registration-Partnership deed on lesser value stamp paper-Remuneration paid to partners cannot be disallowed and firm cannot be assessed as an AOP.

S. 158BC : Block assessment-Agricultural income disclosed prior to search-Addition cannot be made. [S. 158BB]

S. 153C : Search and seizure-assessment of third person-setting aside assessment order on ground of lack of jurisdiction for failure by assessing officer of person in respect of who search conducted to record satisfaction note. Department challenged on merits of assessment without challenging jurisdiction. Appeal not maintainable. [S. 153A]

S. 153C : Assessment-Income of any other person-Search-Addition in the hands of third person based on information obtained during search and seizure proceedings-Primary onus on revenue to prove falsehood of the assessees submissions-No addition can be made merely on basis of suspicion-cogent material required to make addition. [S. 132(4)]