S. 245D : Settlement Commission- Settlement Commission does not have power to rectify, review or re-examine order passed in the rectification application . [ S. 154, 234B, 245C ]

S. 245C : Settlement Commission – Settlement of cases – Finding of the settlement Commission that disclosure of income was not full and true being finding of fact , High Court cannot interfere in writ proceedings . [ S. 245D, Art , 226 ]

S. 244A : Refunds – Interest on refunds – CBDT notification dt. 1-8-2002 and Citizen’s Charter of Income-Tax Department In 2014 – Direction was issued to process the returns where refunds are due to be processed expeditiously . [ S. 143(1)]

S. 242 : Refunds – HUF – Delay due to rectification of errors in certificate tax deduction at source- Return should have been treated a valid return and other consequences will follow [ S. 119(2), 239 ]

S.241: Refunds-Power to with hold in certain cases- Non granting of refund citing issue of notice u/s 143(2) was held to be not valid [ S. 143(1) ,143(2) 143(3) ]

S. 237 : Refunds – Assessing Officer was directed to consider and process assessee’s representation and dispose of same as expeditiously as possible and refund could not be denied/withheld merely because issuance of notice under section 143(2) [ S. 143(1) 143(ID), 143(2)]

S. 234B : Interest – Advance tax -Book profit – Interest shall be payable for failure to pay alternative Minimum tax [ S.115JC ]

S. 234B : Interest – Advance tax -Assessment order was set aside and refund of advance tax was granted ,interest could not be levied .

S. 234A : Interest – Default in furnishing return of income –Waiver of interest- Rejection of application was held to be valid [ S. 40(a)(ia) , 234B, 234C ]

S. 234A : Interest – Default in furnishing return of income – Waiver – Capital gains – Circular only guideline having no overriding effect on statutory provision — Rejection of application for waiver of interest by Chief Commissioner was held to be proper . [ S. 45, 119 (2) , 143(1) (a) ]