Digest - Section 254(1)—Appeal (Tribunal)—Additional ground—Admissibility of—Legal issue Raja Varshney v. Dy. CIT 2024 TaxPub(DT) 5444 (Del-Trib) Digest - Section 254—Appeal (Tribunal)—Dismissal appeal on ground of low tax effect as well as miscellaneous application—Issue involving accepted audit objection Pr. CIT v. Hanubhai R Sangani 2024 TaxPub(DT) 4180 (Guj-HC) Digest - Section 254—Appeal (Tribunal)—Power of Tribunal—New claim raised by assessee, though not raised earlier either before AO or CIT(A)—Allowability of CIT v. Melstar Information Technologies Ltd. 2024 TaxPub(DT) 4854 (Bom-HC) Digest - Section 148A—Reassessment—Notice under section 148—No tangible material to form belief as to tax escapement Mahogany Logistics Services (P) Ltd. v. ITO 2024 TaxPub(DT) 5097 (Mad-HC) Digest - Section 253(5)—Appeal (Tribunal)—Condonation of delay—Sufficient cause Nitdaa Foundation v. CIT(E) 2024 TaxPub(DT) 4679 (Kol-Trib) Article - NRIs Section 69A and Non Residents : Limits of Deeming Provisions in the Absence of Books of Account—CS. Ayush Rathi Digest - Section 253(5)—Appeal (Tribunal)—Condonation of delay—Reasonable cause Jignesh Jaysukhlal Ghiya v. Dy. CIT 2024 TaxPub(DT) 4279 (Ahd-Trib) Digest - Section 253(5)—Appeal (Tribunal)—Condonation of delay—Period of delay falling under the pandemic period of Covid-19 Cholamandalam Investment & Finance Company Ltd., v. Dy. CIT 2024 TaxPub(DT) 4638 (Chenn-Trib) Digest - Section 251—Appeal (CIT(A)—Jurisdiction of CIT(A)—Invocation of different section of the Act to tax income considered in the assessment Shree Estates v. ITO 2024 TaxPub(DT) 4136 (Hyd-Trib) : (2024) 208 ITD 287 (Hyd-Trib) Digest - Section 194J—Tax deduction at source—Under section 194J—Fee for technical services—Roaming charges paid by telecom operator CIT v. Dishnet Wireless Ltd. 2024 TaxPub(DT) 4251 (Mad-HC)