S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Order of CIT(A) is without DIN-Issue did not form part of appeal-Assessee could not rectify his own lapse or mistake in miscellaneous application-Cash found and seized-Demonetized notes-Addition is made not merely on the basis of statement-Miscellaneous application is rejected-Amendment made in section 115BBE by Amending Act, 2016 prescribing higher rate of tax would apply to whole previous year 2016-17 relevant to assessment year 2017-18 even if requisition under section 132A of the Act-Miscellaneous application is rejected-Cash found with assessee was made on 14-11-2016-Cash seized by department-To be adjusted against tax liability of assessee was in nature of self-assessment payment-Adjusted while computing the interest u/s 234A. [S.115BBE 132A 140A]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Method of accounting-Construction work-Rejection of books of account-AO estimated net profit at rate of 4 per cent of total contractual receipts as against 1 per cent-CIT(A) dismissed the appeal ex parte-Matter is remanded back to Commissioner (Appeals) to decide issue on merit. [S. 145]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay-Matter remanded back to Commissioner (Appeals) to deal with assessee’s application seeking condition of delay.[S. 11, 12A, 143(1), 154, 250]

S. 199 : Deduction at source-Credit for tax deducted-Bank confirmation letter-Obtained PAN and claimed TDS credit in revised return-TDS credit could not be denied on procedural ground that TDS was not reflected in Form 26AS due to non-compliance with rule 37BA by third parties. [R. 37BA]

S.194Q: Deduction of tax at source on payment of certain sum for purchase of goods-Commission agent-licensed chillies commission agent-Acted only as an agent-Turnover would include only gross commission and not sales effected on behalf of his principals-Not eligible to get credit of entire amount deducted as tax at source.

S. 194LA : Deduction at source-Compensation on acquisition of certain immoveable property-Agricultural land-Urban land-Apparent contradiction in stands taken by all government authorities who were part of same hierarchy-Matter is remanded back to Commissioner (Appeals) to arrive at a conclusion by examining authorities concerned. [S. 2(14), 201(1), 201(IA)]

S. 194I : Deduction at source-Rent-Could not be said in default towards non-deduction of TDS on lease rent paid to NOIDA Authority on basis of decision in Rajesh projects (India)(P.) Ltd v. CIT(TDS) (2017) 78 taxmann.com 263/ 392 ITR 483 (Delhi)(HC).[S. 201(1), 201(IA)]

S. 194A : Deduction at source-Interest other than interest on securities-Kachha Arhatia-No domain over goods sold principal buyers-Tax deducted under section 194Q by principal buyers could not be refused by invoking rule 37A.[S.194H, 1994Q, R. 37BA]

S. 164 : Representative assessees-Charge of tax-Private discretionary trust-Shares of beneficiaries were indeterminate or unknown-Trust under will-Assessable as total income of an Association of persons-Deeming fiction cannot extend to an extent denial of deduction-Chapter VI-A-Deduction under section 80C and 80TT is available. [S. 2(31), 80C, 8OTT,160(1)(iv), 164(1)(ii), 167B]

S. 153A: Assessment-Search-Unabated assessments-No incriminating material is found-Addition is deleted. [S.68, 69, 69C, 132]