S. 251: Appeal-Commissioner (Appeals)-Powers-Remand of matter to Assessing Officer-CIT(A) has no power to remand an appeal to the Assessing Officer except in cases covered by the proviso to section 251(1)(a) i.e., where the assessment is framed under section 144. [.S. 201, 250(6), 251(1)(a)]
S. 249: Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay-Two PANs allotted to assessee-Proceedings initiated under old PAN-Sufficient cause established-Delay was condoned-Matter remanded. [S. 147, 148A, 144, 249(3)]
S. 234D: Interest on excess refund-Regular assessment completed before 1-6-2003-Consequential order under section 143(3) read with section 254 does not attract interest. [S. 2(40), 143(3), 147, 153A, 254]
S. 244A: Refunds-Interest on refunds-Filing of a revised return to claim additional TDS does not postpone interest on the refund already claimed in the original return filed within time-Where the refund is issued by demand draft, the date of issue of the demand draft is the date of grant of refund. [S. 139(5), 244(1)(a)(i)]
S. 234C: Interest-Deferment of advance tax-Levy of interest was not available on record; matter remanded to the Assessing Officer. [S.143(3)]
S. 199: Deduction at source-Credit for tax deducted-Assessee offering interest on RBI Bonds on an accrual basis is entitled to proportionate TDS credit. [S. 145, R. 37BA]
S. 199: Deduction at source-Credit for tax deducted-Deductor failed to deposit-Credit cannot be denied-Remanded for verification. [S.205, 234B, 234C, Form No 26AS]
S. 153D: Assessment-Search-Approval-Mechanical approval without independent application of mind-Assessment invalid. [S. 132, 153A, 153C]
S. 153C: Assessment-Income of any other person-Search–Jurisdiction-Substituting the words “pertains to” for “belongs to” is prospective from 1-6-2015 and does not apply to earlier searches-Assessments were quashed. [S. 132, 153A]
S. 151A: Faceless assessment scheme-Reassessment-Notice-Notice issued by Jurisdictional AO instead of Faceless AO-Notice invalid [S.147, 148]