S. 254(1) : Appellate Tribunal-Duties–Alternative grounds-Direction issued by ITAT could not be construed to be restrictive in nature thereby preventing AO to consider all grounds and more particularly, when ITAT had not rendered any finding on applicability of S.. 194C—Order passed by ITAT should be and shall be read as an open remand to AO to consider all issues that were pleaded by assessee before ITAT. [S. 194C]

S. 254(1) : Appellate Tribunal-Powers-Jurisdictional issue– Reassessment–CIT(A) has not decided–Deemed to have been decided against-Rule 27 of the Income Tax Tribunal Rules would entitle a respondent who has neither preferred an appeal nor cross objections to relief on a point decided in favour of the appellant by the lower appellate authority-Order of Tribunal, quashing of reassessment and also on merit is affirmed. [S.80IA, 147, 148, R. 27]

S. 251 : Appeal-Commissioner (Appeals) – Power of enhancement-Powers cannot be restricted only to issues raised in appeal before him-Enhancement is held to be valid.

S. 250 : Appeal-Commissioner (Appeals)–Duties–Must pass a speaking order on merits by expressing reasons and finding in support of the conclusion–Matter remanded to the CIT(A) for passing speaking order. [Art. 226]

S. 244 : Refund-Interest on refund-Disabled retired Army Personnel -Tax deducted at source on disability pension-Delay in claim for refund not attributable to assesse-CBDT circular is not applicable- Department is liable to refund tax recovered at source with Interest.- Suo motou contempt proceedings threatened against CIT & PCIT, if refund is not granted with in 30 days [S.119(2)(b), 237, Art.226]

S. 241A : Withholding of refund in certain cases-Tax deduction at source – Merely because a notice was issued u/s 143(2), it was not a sufficient ground to withhold refund-Withhold refund and the order denying refund on this ground alone would be laconic. [S.143(ID), 143(2), 197, Art.226]

S. 241A : Withholding of refund in certain cases–Loss return AO cannot withhold refund merely because in immediately preceding assessment year the assessee has declared a positive income. [S.143(1), 143(ID)]

S. 241A : Withholding of refund in certain cases–AO cannot withhold refund without processing the return as well as revised return u/s. 143(1)–Show cause notice to withhold the refund was quashed-Withholding the refund is without authority of law and liable to be set aside.[ S.143(1)]

S. 237 : Refunds – Amounts of tax in dispute was collected when the appeal was pending-Appeal tax demand was reduced – Application for remand was not acted upon-High Court directed the AO to refund the amount with interests witin period of four weeks.[ S.254(1), Art.226

S. 237 : Refunds–Tax deducted at source–Refund should not be withheld due to some reason of technical glitch, system fails, mismatch of TDS etc-Concerned AO must manually should calculate the refund and release the refund-The computer system and auto generation or any difficulty in doing so in a particular case, cannot override the correct legal position. [Art. 226]