S. 250 : Appeal-Commissioner (Appeals)-Failure to appear before CIT(A)-Dismissal of appeal in limine-Order set aside-CIT(A) is directed to decide appeal on merits. [S. 250(6), 251]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Return held as defective-Appeal dismissed as not maintainable-Mismatch between income shown in return and 26AS-Order set aside to decide on merits. [S. 139(9), 142(1)(i), 143(1), 237]

S. 194H : Deduction at source-Commission or brokerage-Telecommunications service provider-Sale of recharge voucher coupons and starter kits and discount to distributors-Principal too principal basis-Not liable to deduct tax at source-Precedent-Tribunal not bound by decisions of High Courts other than jurisdictional High Court. [S. 201(1), 201(IA)]

S. 154 : Rectification of mistake-Revised return declaring lower loss-Assessment based on original return-Rectification order passed by the Assessing Officer based on revised return-Held to be valid. [S. 35(2AB), 139(5), 143(3)]

S. 153C : Assessment-Income of any other person-Search-Based on documents seized in the course of search-Reassessment was quashed-Assessing Officer should have invoked provision of section 153C [S. 147, 148]

S. 153A : Assessment-Search or requisition-Unabated on date of search-Addition cannot be made-Interest income having direct nexus with incriminating material found-Addition is held to be justified. [S. 132, 143(2), 153C]

S. 147 : Reassessment-Investigation wing-Accommodation entries-No live link between the escapement of income and information-Reassessment notice was quashed. [S. 148]

S. 147 : Reassessment-Investigation wing-Roving inquiry-Reassessment was held to be bad in law. [S. 143(3), 148]

S. 147 : Reassessment-After the expiry of four years-Information from investigation wing-Alleged deposit of tax-Recording wrong and incorrect reasons-Reassessment is held to be bad in law. [S. 148, 151]

S. 147 : Reassessment-After the expiry of four years-Unexplained investment-Assessment cannot be reopened merely on the basis of Report of District valuation officer-Allegation of escapement of income more than Rs. 1 lakh-Reassessment proceedings valid. [S. 69, 148, 149(1)(b)]