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]
S. 237 : Refunds–Tax deduction at source-Refund cannot be with held on account of computer glitch at Central Processing Center-Department was to be directed to release refund with statutory interest after manually computing same.-Court also observed that “We expect the department to address this larger issue so that similar disputes do not have to travel to the High Court for resolution.” [Art. 226]
S. 220 : Collection and recovery-Assessee deemed in default – Pendency of appeal before CIT(A)-Stay was granted till the disposal of appeal by paying an additional amount of Rs 1.25 crores. [S. 132, 153A]
S. 206C : Collection at source–Trading-Forest produce–Bidi-Processing–Contractors are liable to pay TCS on purchasing such tendu leaves from State forest department and they were not eligible for benefit of exemption under S. 206C(1A) of the Act. [S. 271CA,Maharashtra Forest Produce (Regulation of Trade) Act, 1969 and the Maharashtra Forest Produce (Regulation of Trade in Tendu Leaves) Rules, 1969. S.4 (1)]
S. 201 : Deduction at source-Failure to deduct or pay – Natural justice violated-The order of revenue must speak for itself and cannot be improved upon by an affidavit-in-reply filed by assessee, its not permitted-Orders of revenue were set aside—Matter restored to revenue for fresh disposal of show cause notice after following principles of natural justice i.e. due consideration of assessee submission by speaking order [S. 40(a)(ia), 194C, 194J, 197, 201(1), 201 (IA), Art.226 ]
S. 199 : Deduction at source-Credit for tax deducted–Mismatch of TDS figures-Failure of deductor to upload the correct details in form No 26A-Benefit of tax deducted at source should be given to the assessee on the basis of evidence produced before the revenue authorities. [S. 205, Form 26A]
S. 194H : Deduction at source–Commission or brokerage-Bank credit card payment–Not liable to deduct tax at source–Lounce charges are covered u/s. 194C and not u/s. 194I of the Act [ S.40(a)(ia), 194I]
S. 179 : Private company-Liability of directors-Recovery of tax— Attachment and sale of immovable property—Limitation—Final order under S. 143(3) and not Intimation u/s. 143(1)-Not barred by limitation. [S. 226, Sch. II, R. 68B, Art, 226]