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]

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]