S. 245C : Settlement Commission-Powers of Settlement Commission -Application cannot be rejected on an issue for a prima facie decision at the sub-section (2C) stage-The rejection of the application for settlement of case was not justified. [S. 245D(2C), 245D(4), Art. 226]
Advocates Act, 1961
S. 33 :Advocates alone entitle to practice – Concession by counsel – Rent control and Eviction Compromise / Consent Degree – Compromise by an Advocate without having such right – Held to be not valid [ S.34 , Civil procedure Code , 1908 Or 3, 23, R. 3 , ]
S. 244A : Refund-Interest on refunds-Revenue liable to pay interest on shortfall. [S. 237, 243, 244].
S. 244A : Refund-Interest on refunds-Interest is payable on delayed payment on refunds. [S. 237]
S. 237 : Refund-Tax deducted at source-Return filed under Section 139(4)-Delay of 335 days-Condonation of delay-Reasonable cause-Genuine hardship -Directions for processing of application for refund. [S. 119(2)(b), 139(4), 239, Art. 226]
S. 237 : Refund-Interest on delayed refund becomes part of principal amount and also includes interest on delayed refund-Direction of the Tribunal to pay compensation in form of simple interest on amount due is held to be proper. [S. 243 244A 254(2)]
S. 237 : Refund – Delay in refund of excess of tax deducted at source- Interest on delayed refund becomes part of principal amount and also includes interest on delayed refund-Department was directed to pay compensation in form of simple interest on amount due. [S. 243, 244A(2)]
S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Assessing Officer is directed to pass the order as per the guidelines issued by the Central Board of Direct Taxes. [S. 154, 220(2), 221]
S. 201 : Deduction at source-Failure to deduct or pay-Short deduction –Limitation-No time limit prescribed-Within reasonable Time- Proceedings initiated after four years-Barred by limitation. [S. 201(IA)]
S. 194N : Payment of certain amounts in cash-Enquiry prior to commencement of relevant assessment year-Principle of natural justice is violated-No adequate opportunity to respond to notice-Notice is held to be not valid-Existence of alternate remedy is not an absolute bar on issue of writ. [S. 201(1), 201(IA), Art. 226]