S. 245C : Settlement Commission – Settlement of cases – Jurisdiction of High Court -Territorial Jurisdiction of Madras High Court — Order of Bench of Settlement Commission at Chennai — Petition not maintainable- Place where cause of action arises – Doctrine of Forum Conveniens . [ S. 132, 260A, Art , 226, 227 ]
S.245C: Settlement Commission – Settlement of cases –Powers – Settlement Commission cannot consider merits of case at the stage of admission [ S .245D(2C ) ]
S. 244A : Refund – Interest on refunds – Revenue is liable to pay interest on shortfall. [ S.214 , 243 ]
S. 244A : Refund – Interest on refunds -Delay in paying refund — Interest payable for such delay .
S. 244A : Refund – Interest on refunds – Direction to pay simple interest on amount due – Held to be proper [ S. 237, 243 , 244A (2) , 254 (1) ]
S. 244A : Refund – Interest on refunds – Delay in refund of excess of tax deducted at source – Department to pay compensation in form of simple interest on amount due [ S. 237, 243 ]
S. 237 : Refund – Tax deducted at source — Delay due to genuine hardship- Delay was condoned directions for processing of application for refund is issued .[ S. 119(2)(b), 139(4), Art ,226 ]
S. 201 : Deduction at source – Failure to deduct or pay -Short deduction -Limitation – Proceedings must be initiated within reasonable time — Proceedings initiated after four years — Barred by Limitation [ S.201(1) , 201(IA) ]
S.194N:Payment of certain amounts in cash – Deduction of tax at source —Enquiry prior to commencement of relevant assessment year- No adequate opportunity to respond to notice — Violation of principle of natural justice – Alternative remedy is not an absolute bar – Notice and demand held to be not valid .[ S. 133A, 201 , Art ,226 ]
S. 190 : Collection and recovery – Deduction at source – Advance payment – Reimbursement of expenses – No income arises — Tax not deductible at source- When no composite bills are issued but separate bills are issued towards reimbursement of transportation charges, Circular No. 715 ([1995] 215 ITR (St.) 12) is not applicable [ .4 , 5 ]