S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-The Tribunal has consciously adjudicated a case instead of referring it to a special bench as desired by the assessee, it is not open to him to try achieving the same under the garb of 254(2) proceedings-Miscellaneous application is rejected.

S. 254(1) : Appellate Tribunal-Power-Additional evidence-Non-consideration of additional evidence placed on record would cause prejudice to assessee-Commissioner (Appeals) to admit additional evidence. [R. 46A, ITAT R, 29]

S. 254(1) : Appellate Tribunal-Power-Additional evidence-Non-consideration of additional evidence placed on record would cause prejudice to assessee-Commissioner (Appeals) to admit additional evidence. [R. 46A, ITATR, 29]

S. 251 : Appeal-Commissioner (Appeals)-Power of enhancement of income-Commissioner (Appeals) cannot introduce new source of income-Assessment to be confined to items of income which were subject matter of original assessment. [S.. 251(1)(a)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Business expenditure-Confirmed by the CIT(A) by adopting different reasoning than that of Assessing Officer-Order set aside to the Assessing Officer for fresh order as per law after providing reasonable opportunity of hearing [S. 37(1),40(a), 254(1)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Orders passed by CIT(A) after compulsory retirement as well as in case of assessee not covered within his jurisdiction are illegal, bad in law and non-est since it issue goes to the root of the matter-Orders set aside to the files of the respective Jurisdictional CIT(A) to decide afresh in accordance with law. [S. 120]

S. 250 : Appeal-Commissioner (Appeals)-Cryptic order-Audit of accounts-Business-Unexplained trade receivables-Matter remanded. [S.44AB]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Draft assessment order-Appeal is not maintainable. [S. 144C(1), 144C(13)]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Draft assessment order-Appeal is not maintainable. [S. 144C(1), 144C(13)]

S. 244A : Refund-Interest on refunds-TDS credit claimed as appearing in Form 26AS-Short credit granted by AO-Matter remanded to verify Form No. 26AS and grant interest. [Form No 26AS]