S. 251 : Appeal-Commissioner (Appeals)-Power of enhancement of income-Commissioner (Appeals) cannot introduce new source of income-Assessment to be confined to items of income which were subject matter of original assessment. [S.. 251(1)(a)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Business expenditure-Confirmed by the CIT(A) by adopting different reasoning than that of Assessing Officer-Order set aside to the Assessing Officer for fresh order as per law after providing reasonable opportunity of hearing [S. 37(1),40(a), 254(1)]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Orders passed by CIT(A) after compulsory retirement as well as in case of assessee not covered within his jurisdiction are illegal, bad in law and non-est since it issue goes to the root of the matter-Orders set aside to the files of the respective Jurisdictional CIT(A) to decide afresh in accordance with law. [S. 120]

S. 250 : Appeal-Commissioner (Appeals)-Cryptic order-Audit of accounts-Business-Unexplained trade receivables-Matter remanded. [S.44AB]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Draft assessment order-Appeal is not maintainable. [S. 144C(1), 144C(13)]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Draft assessment order-Appeal is not maintainable. [S. 144C(1), 144C(13)]

S. 244A : Refund-Interest on refunds-TDS credit claimed as appearing in Form 26AS-Short credit granted by AO-Matter remanded to verify Form No. 26AS and grant interest. [Form No 26AS]

S. 244A : Refund-Interest on refunds-Settlement commission-Total amount refunds determined by the ITSC which has been granted after delay of 98 months-Eligible to receive the interest. [S. 240, 245D(4)]

S. 234E : Fee-Default in furnishing the statements-Delay in filing TDS statement up to 1 June 2015 would not attract fee under section 234E since amendment to section 200A of the Act enabling the AO to make adjustment on account of late filing fee while processing TDS return is prospectively effective from 1 June 2015. However, in case the delay is continuing from prior to 1 June 2015, fees shall be leviable from 1 June 2015 up to the date of filing the TDS return. [S. 200A]

S. 234C : Interest-Deferment of advance tax-No default on the part of the assessee in payment of advance tax as per returned income-Levy of interest is not justified.