S. 245D : Settlement Commission-Application-Full and true disclosure-Opportunity of being heard-Settlement Commission directed to get Forensic Science Laboratory (FSL) report-Order was passed without giving an opportunity of hearing and without waiting for FSL report-Order of Settlement Commission was set aside-Directed to pass the order after getting FSL report and an opportunity of hearing. [S. 245C, 245D(4), Art. 226]

S. 245D : Settlement Commission-Procedure-Application-Directed to file additional income-Entitle to immunity from penalty and prosecution. [S. 153CA, 245C, 245D(4), Art. 226]

S. 245C : Settlement Commission-Settlement of cases-Conditions-Manner of acquiring the income had been explained-Additional income was disclosed-Order of settlement Commission rejection of application was set aside-Directed the Interim board to decide the matter in accordance with law. [S. 56(2)(vii), 132(4A), 245D, 292C, Art. 226]

S. 245 : Refund-Set off of refunds against tax remaining payable-Stay of demand-Adjustment of refund without giving an intimation in writing is held to be bad in law. [Art. 226]

S. 245 : Refund-Set off of refunds against tax remaining payable-Adjustment refunds in excess of 20% of outstanding is contrary to instruction No 1914 of 21-3-1996-Assessing Officer was directed to refund amount adjusted in excess of 20 per cent of disputed demand. [S. 220, Art. 226]

S. 237 : Refunds-Commercial establishment-Appeal was decided in favour-Directed to refund the amount with interest with in four weeks-If there are no provision for payment of interest then the interest shall became payable at 12 % p.a. on the amount due after expiry of four weeks. [Wealth-tax Act, 1957, S. 2(ea)(i), 34A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default- Waiver of interest-Rejection of application without giving an opportunity of hearing was held to be not justified-Matter remanded. [S. 220(2A), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Adjustment of demand-Pendency of appeal before CIT(A)-Department is entitle to seek pre-deposit of only 20 per-cent of the disputed demand-Directed to refund the amount adjusted in excess of 20 percent of the disputed demand. [S. 245, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Conveyance allowance-Additional allowance-Development Officers-Liable to deduct tax at source. [S. 10(14), 192, 264, Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Interest income-Cryptic order-Assessing Officer cannot ignore the mandate of Rule 28AA-Order was set aside. [S.194A, Art. 226 ]