S. 254(1) : Appellate Tribunal–Duties-Tribunal cannot dismiss appeals in limine merely for non-appearance of party; it should give decision on merit- Matter remanded.

S. 254(1) : Appellate Tribunal–Duties- Ex -parte decision on first day of hearing–Issue covered in earlier years-Rejection of application for recalling the order is held to be not justified– Directed to hear the appeal on merits. [S.254(2), Art. 226]

S. 251 : Appeal – Commissioner (Appeals)–Powers–CIT(A) has the power to decide stay petition-He should not direct the assessee to file stay petition before AO. [S.220(6), Art.226]

S. 251 : Appeal-Commissioner (Appeals)–Powers–Additional grounds–Power of the Appellate authorities is co-terminous with the power of the assessing authorities-Order of Tribunal holding that CIT(A) has no jurisdiction to admit addition grounds is set aside–Directed the CIT(A) to decide on merit considering the additional ground. [S. 254(1)]

S. 245D : Settlement Commission-Additional offer in addition to accepted liability-Cannot be termed as non-disclosure of full and true facts in application u/s. 245C of the Act–Writ of revenue is dismissed.[S. 245C, 245D (4), 245D(6) , 245D (7) Art. 226 ]

S. 245C : Settlement Commission-Settlement of cases-Double taxation–Matter remanded to settlement Commission for reconsideration. [S. 143(2), 245D, Art. 226]

S. 244A : Refunds – Interest on refunds–Entitle to interest on excess self assessment tax from date of payments till refund. [S.14OA, 244(1)(b)]

S. 237 : Refunds–Application for refund of excess amount paid is rejected–Remedy of revision application is maintainable-Writ is not maintainable. [S.197, 246A, 264, Art. 226]

S. 153C : Assessment-Income of any other person-Search–No incriminating material or document found during the course of search- Deletion of addition is held to be justified.[S. 132, 144]

S. 147 : Reassessment-Change of opinion- Business expenditure- Vacancy allowance-Expenditures for maintaining skilled staff for keeping machinery intact, minimum amounts to be paid for retaining electricity connection and so on during such period so as to keep machinery ready for use and assessee also commenced it manufacturing activities in subsequent year- Reassessment is held to be not valid-Vacancy allowance which was not claimed in the original assessment proceedings cannot be claimed in reassessment proceedings. [S. 22, 23, 37(1)]