S. 251 : Appeal – Commissioner (Appeals) –Powers- Doctrine of merger- Powers –After filing an appeal the assessee filed revision application- Despite the revisional order being passed the Commissioner (Appeals) decided the same issue- Once revision petition was filed and decided, it was not open to Commissioner (Appeals) to decide appeal on same issue. [S. 264 ]

S. 245D : Settlement Commission –Revenue cannot compel the Settlement Commission to reopen the earlier years by passing rectification order- Petition is dismissed. [S. 154,245C]

S. 237 : Refunds –Annulment of assessment -Only tax paid by assessee in excess of what was declared by it on its own in return of income would be entitled to be refunded [ S.4(1), 140A(3), 158BD, 240(b), 244]

S. 234B : Interest – Advance tax – Sale proceeds were deposited in a ‘No Lien’ account with bank as per direction of BIFR – Assessee could not remit tax within time as amount received from sale proceeds were lying with bank –Rejection application for waiver of interest I held to be not justified- Directed the Commissioner to pass the order on merits. [ S.220(2)]

S. 226 : Collection and recovery -Stay- Pendency of Appeal before – Commissioner (Appeals) –CIT(A) granted stay on condition of 50% of tax in dispute- Single judge reduced to 20% of tax in dispute –On appeal considering the assessee being a co-operative bank , stay is granted by paying 1 % 0f tax in dispute. [ S.68, 249]

S. 226 : Collection and recovery – Modes of recovery –Co-operative societies -Cash credits- Direction to deposit 50% of tax in dispute is reduced to 20% and directed the CIT(A) to expedite the hearing. [S.68, 80P]

S. 222 : Collection and recovery –Auction of property- Direction of CBDT to hold fresh auction after determining the a reserve price by taking in to account fresh valuation report of District valuer is held to be justified. [ S.269UD ]

S. 220 : Collection and recovery – Assessee deemed in default – When an appeal is pending there is no automatic stay – Commissioner (Appeals) is directed to dispose of appeal expeditiously- Matter remanded. [S. 154, 246]

S. 206C :Collection at source –Toll plaza does not include Tahbazari-Tahbazari does not come within ambit of S.206C(1C) –Order of Tribunal is set aside-Interpretation- Taxing provisions to be construed strictly .

S. 195A : Deduction at source – Net of tax -Deduction of tax at source- Gross amount of fees for technical services – Since obligation to pay tax was on university and assessee in terms of agreement, agreed to pay tax, same had to be necessarily added to income of university and therefore principle of grossing up had to be applied – DTAA-India-UK [ S. 2(24)(iva),9(1)(i), 90,201(1), 201(IA), Art. 13]