S. 254(1) : Appellate Tribunal-Duties-Free trade zone-Not deciding the grounds raised by observing that the academic-Tribunal directed to decide the ground on merit. [S. 10A]

S. 254(1) : Appellate Tribunal-Duties-Charitable purpose-Questions concerning relations between employers and employees in Southern India in order to protect their interests-No finding as regards the activity of the trust whether commercial-Matter remanded to the Assessing Officer. [S. 2(15), 11]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Appeal would be maintainable in respect of subject matter which do not pertain to grounds under section 263 of the Act. [S. 43, 251, 263]

S. 245D : Settlement commission-Second application is maintainable-Order of Settlement commission cannot be neither in violation of any statutory provisions of the Income-tax Act nor is there any defect in the decision making process-Writ of the revenue was dismissed. [S. 132, 245C, 245HA, Art. 226]

S. 245D : Settlement Commission-Educational institution-Application is allowed to be proceeded with-Settlement Commission have exclusive jurisdiction to perform functions of Income-tax authority as provided under section 245F of the Act-Withdrawal of exemption by Director General (Inv.) was held to be not valid. [S. 10(23C)(iv), 132, 153A, 245C, 245F(2) Art, 226]

S. 240 : Refund-Appeal effect was not given for eight months-Court directed to pass appeal effect order and to grant refund along with interest. [S. 154, 244A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Mere grant of stay of demand the assessee cannot be absolved from mandatory levy of interest. [S.220(2)]

S. 153C : Assessment-Income of any other person-Search and Seizure-In absence of any incriminating documents or evidence discovered against assesse the assessment is bad in law. [S. 12AA, 132]

S. 148 : Reassessment-Transfer pricing-Objection not disposed of against reassessment notice-Single judge directed the Assessee to participate in adjudicating mechanism-Order of single judge is affirmed in appeal. [S. 92C, 92D, 92E, 148, Art. 226]

S. 148 : Reassessment-Reasons recorded not communicated-Reassessment is held to be bad in law. [S. 147, 292BB]