S. 254(1) : Appellate Tribunal–Duties–Non speaking orders- The CIT(A) allowed the claim of expenditure and depreciation after verification of merits- Tribunal was not right in in law reversing the said conclusion without examination-Masterminded–Liberty is granted to the assessee to bring the issue of reassessment after disposal of appeal by the Appellate Tribunal. [S. 260A]

S. 244A : Refunds–Interest on refunds-Refund of excess tax collected was withheld and refunded by department after a huge delay merely on ground of pendency of appeal filed by revenue– Entitle to interest however not entitle to interest on interest.[S. 243, 244]

S. 220 : Collection and recovery-Assessee deemed in default–Stay-Non speaking order-Directing to pay 20 percent of demand during pendency of appeal is set aside.

S. 215 : Interest payable by assessee–Non–deposit of advance tax of advance tax in respect of consideration received by non resident-Not liable to pay interest.

S. 194J : Deduction at source – Fees for professional or technical services –Doctors-Payment to full time consultant doctors would fall within purview of S.194J as fees for professional services, and not under S. 192 as salary. [S. 192]

S. 194C : Deduction at source–Contractors-Payments for services rendered towards maintenance of its medical equipments-Liable to be deduct tax at source u/s 194C and not under S. 194J of the Act.[S. 194J]

S. 194C : Deduction at source – Contractors – Annual Maintenance Contract in respect of various specialised hospital equipments – Not be in nature of fees for technical services- Deduction of tax at source as contractor- Held to be proper. [S.194J ]

S. 147 : Reassessment –With in four years- An issue which was never examined by Assessing Officer during original scrutiny assessment, reopening of assessment was justified . [ S.11, 13 , 148]

S. 147 : Reassessment – Change of opinion- Loans or advances to share holders – Disclosed material facts- Reassessment is held to be not valid. [S.2(22)(e), 148 ]

S. 147 : Reassessment–With in four years-Cash credits–Bogus accommodation entries- sums were received in earlier assessment year 2010-11 and were already verified and assessed by revenue authorities- Reopening of assessment in current assessment year is held to be not valid. [S. 68, 133, 148].