S. 250 : Appeal-Commissioner (Appeals)-Procedure-E. Filing of appeal with effect from 1-3-2016-Dismissal of appeal-Matter remanded to CIT (A) for providing an opportunity to file appeal in electronic mode and decide in accordance with law-Appeal decided ex-parte was also set aside. [S. 254(1), R. 45]

S. 240 : Refund-Refund due to the assessee as per the order passed by settlement commission-AO is bound to issue refund. [S. 199, 245C, 245D(4)]

S. 199 : Deduction at source-Credit for tax deducted-Buyer deducting tax on entire sum paid-Claimed credit for entire credit for tax deducted-Only part of income was shown as receipt for the year-Matter remanded.

S. 195 : Deduction of tax at source-Other sums-Tax at source(TAS) not liable to be deducted and no interest payable for failure to deduct TAS. [S. 201(IA)]

S. 154 : Rectification of mistake apparent from record-No merger of order passed under Section 143(3) r.w.s 144C(1) with the reassessment order passed under section 147 if issues forming subject matter of assessment order not part of reassessment order which is quashed and assessment order can be rectified by AO with respect to those issues-Rectification cannot be made after CIT(A) has quashed assessment order. [S. 115JB, 143(3)]

S. 153C : Assessment-Income of any other person-Search and seizure-loose paper in question was found from the possession of searched party-affidavit of searched person filed by the assessee to show that cash payment were made to landowners-deponent was not examined by the AO-No adverse inference can be drawn against the assessee. [S. 132]

S. 153A : Assessment-Search or requisition-No additions can be made in case of completed Assessments under search, without any incriminating evidence. [S. 132, 143(1), 143(3)]

S. 153A : Assessment-Search or requisition-No incriminating materials-Addition cannot be made. [S. 143(1), 143(3)]

S. 153A : Assessment-Search or requisition-Income from undisclosed sources-On money-Only estimated income element embedded in such receipt can be taxed-15 % of receipts was accepted by group concerns by Settlement Commission-15% was accepted as reasonable-Merely on the basis of statement of employee u/s. 131 without any incriminating material-Addition cannot be made. [S. 131]

S. 151 : Reassessment-Sanction for issue of notice-Sanction of Commissioner-Additional Commissioner granting approval-Reassessment proceedings quashed-Notice served through affixture not valid-No attempt to serve in person or through post-Notice was quashed. [S. 147, 148, 151(1), 282]