S. 260A : Appeal – High Court – Rejection of accounts – Estimation of income – No perversity in finding of facts by Tribunal — Appeal not maintainable-No substantial question of law [ S.144 ]

S. 254(1) : Appellate Tribunal – Duties-Condonation of delay — Adequate reason – delay of 154 days-Delay should be condoned [ S.253, 263 Limitation Act ,1963 , S 5 ]

S. 254(1) : Appellate Tribunal – Duties-Rule of consistency — Judicial discipline — Tribunal wishing to take different view from its earlier decision in assessee’s own case on same issues — Only option is to refer to larger bench — Matter remanded to Tribunal [ S.253 ]

S. 254(1) : Appellate Tribunal- Powers- Donation -Power to remand matter- Based on the statement made by the donee, the Tribunal had rightly remanded the matter to the Assessing Officer . [ S.35(1)(ii) ]

S. 246A : Appeal – Commissioner (Appeals) – Appealable orders – Single Judge refusing request for passing over and dismissing petition on merits- Order of Single judge is set aside – CIT (A) is directed to disposal of appeal on merits expeditiously . [ S115JC , Art ,226 ]

S. 226 : Collection and recovery – Modes of recovery – Stay – Matter remanded.

S. 201 : Deduction at source – Failure to deduct or pay -Levy of compensatory interest — Order treating assessee as in default mandatory [ S.201(1) , 201(IA) ]

S. 158BC : Block assessment –Undisclosed income —Reducing quantum of addition — Held to be justified [ S.158BD ]

S. 147 : Reassessment – Alternative remedy – Survey -Dismissal of writ petition on ground of availability of alternative statutory remedy —Held to be justified . [ S. 133A,148 , Art , 226 ]

S. 147 : Reassessment –With in four years- Existence of material- Reassessment notice is held to be valid [ S.148 Art .226 ]