S. 250 : Appeal-Commissioner (Appeals)-Procedure-Delay of 9 years in filing appeal-Order sent to E-mail ID of accountant who had left job-Assessee came to know when refund of AY 2019-20 was proposed to be adjusted against demand of AY 2010-11-Assessee filed affidavit. Sufficient cause for not filing appeal within time. Matter remanded back to CIT(A) to pass order on merits, denovo. [S.80IB ,245, 251, Limitation Act ,1963 S.5]

S. 248: Appeal-Commissioner (Appeals)-Denying liability to deduct tax-Appeal is maintainable .[S. 90, 115A, 195, 206AA)

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Deduction of tax at source-Credit-Intimation denying credit for tax at source-Appealable .[S. 143(1)]

S. 244A : Refunds-Interest on refunds-Interest on Income Tax Refund to be calculated till the Grant of Refund and not till the date of order .[S. 143(3), 243]

S. 244A: Refunds-Interest on refunds-Directed the Assessing Officer to recalculate refund.

S.234E: Fee-Default in furnishing the statements-Not leviable for TDS deducted prior to 1 June 2015-NFAC is bound by the binding decision of the jurisdictional High Court .[S. 200A]

S. 234E : Fee-Default in furnishing the statements-Tax deducted at source deposited within the time limits prescribed, under the Act-Interest cannot be levied merely for delay in the filing of tax deducted at source return. [S.195,Form No 27Q.]

S.234E: Fee-Default in furnishing the statements-Applicable only prospectively i.e. from 01.06.2015.[S.200A]

S. 220 : Collection and recovery-Assessee deemed in default-The return of income was uploaded without consent of the assessee by the Chartered Accountant in connivance with other partners-Matter remanded to the AO to decide after taking into account the outcome of criminal case filed by the assessee against the Chartered Accountant and other partners. [S. 2(24), Indian Penal Code,1860,S. 418, 419 420, 468, 471, 477A]

S. 206C : Collection at source-Trading-Alcoholic liquor-Forest produce-Scrap-Time limit for furnishing form-No time limit is prescribed-The matter was to be remanded back to file of ITO (TDS) to take into consideration Form no. 27C furnished by assessee and pass order in accordance with law.[S. 206C(6), 206C(7), Form No 27C]