S. 253 : Appellate Tribunal-Ex-parte order-Condonation of delay-In action on the part of the Authorised Representative-Delay of 627 days was condoned. [S. 253(5)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Capital gains-Cannot be assessed as sale consideration-New source of income-Jurisdiction of CIT(A) does not extend to introducing altogether new source of income. [S. 250]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Delay-Neither intentional nor deliberate-Delay was condoned-Directed the CIT(A) to decide the appeal on merits. [S. 250, 254(1)]

S. 251 : Appeal-Commissioner (Appeals)-Powers Delay in filing-Dismissal of appeal-Delay condoned-Directed to adjudicate on merits. [S.200A(1), 234E, 250]

S. 250: Appeal-Commissioner (Appeals)-Ad-Hoc disallowance-Security expenses-Addition was deleted.

S. 250 : Appeal-Commissioner (Appeals)-Powers-Conduct the enquiry to dispose of the appeal as he deemed fit [S. 250(4)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional grounds admitted violation of Rule 46A(3)-Without providing an opportunity to the Assessing Officer-Matter remanded. [R. 46A(3)]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Dismissal of appeal in limine-Matter restored to consider maintainability of appeal. [S. 139(1) 153A, 246A, 249(4), 250]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Denial of appeals-Protective assessment-Additional grounds-Appeal maintainable-Order of the Assessing Officer converting the protective addition into substantive addition was deleted. [S. 132(1) 153A, 245D(4) 254(1)]

S. 244A : Refunds-Interest on refunds-Entitled to interest up to actual date of actual payment of refund.