S. 251 : Appeal – Commissioner (Appeals) – Powers -Additional evidence- Matter decided in favour of assessee considering the additional evidence , without obtaining the remand report – Matter restored and directed to issue the matter after obtaining the remand report . [ R. 46A ]
S. 251 : Appeal – Commissioner (Appeals) – Powers to entertain new claim without filing revised return [ S. 139 ]
S. 246 : Appeal – Deputy Commissioner (Appeals) – Appealable orders – Order charging interest u/S.154 was held to be appealable [ S. 154, 220(2), 246A ]
S. 245-I : Settlement Commission – Conclusive – Order passed by Settlement Commission under S.245D(4) shall be conclusive as to matter covered therein and no matter covered by such order shall be reopened in any proceeding under Income tax Act or under any other law for time being in force. [ S. 245C, 245D(4) , 245E ]
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)]