S. 253 : Appellate Tribunal-Appeals-Delay of three days is condoned-Penalty concealment of income-Ex parte order of CIT(A) is set aside with the direction to decide on merits. [S. 253(5), 254(1), 250 271(1)(c), 274]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement-New source-Net profit-Assessing Officer has not applied his mind-Commissioner has no jurisdiction to consider and enhancement of income. [S. 80A(5), 80P, 143(3),246A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Dismissed the appeal without deciding the issue on merits-Matter remanded to the CIT(A) for fresh decision after allowing a reasonable opportunity of hearing. [S. 246A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Capital gains-Non speaking order of four lines-Order of CIT(A) is set aside.[S. 45, 133(6) 147, 148, 246A]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Return not filed-Failure to pay admitted taxes despite of several opportunities-Refusal to admit appeal by CIT(A) is affirmed.[S. 246A, 249(4)(b)]

S. 244A : Refunds-Interest on refunds-Interest to be granted till date of grant or credit of refund.

S. 153D : Assessment-Search-Approval-38 cases-Mechanical approval-Approval letter not mentioning of approval-Additional ground-Admitted-Assessment order is quashed. [S. 132, 153C, 254(1)]

S.143(3): Assessment-Accrual-Mercantile system of accounting-Professional and technical services-Sale of judgement text-Right to receive income accruing under agreement arising only on satisfaction of conditions stipulated in agreement-Order of CIT(A) deleting the addition is affirmed. [S. 5, 194J]

S. 143(3): Assessment-Search and seizure-Undisclosed sales-CIT(A) restricted profit element at 8 per Cent of sales-Credit to be given to income surrendered. [S. 132]

S. 133A : Power of survey-Income from undisclosed sources-Construction of commercial and residential buildings-Director disowning contents of paper found in the course of survey-Addition is deleted. [S. 133(6)]