S. 254(2A): Appellate Tribunal –Stay- Direction to Tribunal to decide appeals within specified time is and vacation of stay is not mandatory-third proviso has to be understood with two clear prescriptions on caveat. They are that the third proviso has to be understood primarily as directory and not mandatory-Stay will not stand automatically vacated under third proviso to sub -section 2(A) of section 254 , unless the Tribunal records a finding that the assessee was responsible for the procrastination of hearing of the appeal- Interim stay granted to continue . [ S.254(1) ]

S. 245D : Settlement Commission – Application -Rejection of application only on technical ground stating that the applicant has not mentioned the subsequent receipt of refund is held to be not justified – The order was set aside and the matter was remanded to the Settlement Commission for fresh consideration. [ S. 245C, Art. 226 ]

S. 245D : Settlement Commission – Pendency of assessment -Once the assessment is made by the Assessing Officer by passing the order of assessment, the case can no longer be stated to be pending. An application for settlement would be maintainable only if filed before that date. The date of dispatch or service of the order on the assessee would not be material for such purpose Matter -Precedent -Settlement Commission must follow decision of jurisdictional High Court- Case remanded to Settlement Commission- .[ S.245C ]

S. 244A : Refunds – Interest on refunds – Search and seizure — Tax dues appropriated from seized cash — Balance to be returned with interest.[ S. 132 ]

S. 194L : Deduction at source – Compensation on acquisition of capital asset -Compulsory acquisition of land for projects and paying sums to illegal squatters for their rehabilitation is not a case of compulsory acquisition from owners of land- Not liable to deduct tax at source .[ S.194LA, 201, 201A ]

S. 194C : Deduction at source – Contractors -Payment towards annual maintenance contracts for lifts and air conditioners is not technical services -Deduction of tax as contractor is justified payment cannot be treated as fees for technical services . [ S.194J , 260A ]

S. 158BD : Block assessment – Undisclosed income of any other person -Recording of satisfaction is not required where AO is the same .[ S.132 ]

S. 154 : Rectification of mistake – As long as the order of the Tribunal stood, the assessment order was required to be implemented-After giving effect to the order of the Tribunal -Notice issued for rectification of mistake on the ground of deduction was wrongly allowed is held to be bad in law .[ S. 54EC,115JB, 254(1) ]

S. 153A : Assessment – Search and seizure-No incriminating material was found- Rejection of claim u/s 80IB, 80IC is held to be not justified [ S.80IB, 80IC, 132 ]

S.147: Reassessment- Reason recorded was return was not filed -Affidavit in reply stated that possibility of application of S.50C- Incorrect reason- Notice is held to be bad in law .[ S. 50C, 139,148 ]