S. 260A : Appeal-High Court-Delay of 950 days-Defects not removed-Mistake of earlier standing counsel of Department-Appeal was dismissed.

S. 260A : Appeal-High Court-Delay of 875 days-Appeal was dismissed as there was no reasonable cause.

S. 260A : Appeal-High Court-Situs of the Assessing Officer has to be seen to consider which High Court exercise territorial jurisdiction of such an officer. [S. 127]

S. 254(2A) : Appellate Tribunal-Stay-Stay order does not vacate after expiry of a period of 365 days if delay in disposal of appeal is not attributed to assessee-Order of Tribunal is affirmed [S.260A]

S. 254(2A): Appellate Tribunal-Stay-During pendency of appeal stay of recovery proceedings is held to be justified. [S. 253]

S. 244A : Refund-Interest on refunds-Self assessment tax-Entitle to interest on refund. [S. 156, 244(1)(b)]

S. 234B : Interest-Advance tax-Non-Resident-It was obligation of payer to deduct entire tax at source and, assessee was not liable to pay any advance tax and, thus, interest cannot be charged.

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Direction to deposit 15 % of tax in dispute-Held to be proper. [Art. 226]

S. 194C : Deduction at source-Contractors-Cable operator /MSO/DTH operators-Payment is covered under section 194C and not under section 194J. [S. 194J, 201 (1A)

S. 158BFA : Block assessment-Penalty-Addition to undisclosed income on estimate basis-Deletion of penalty is held to be justified. [S. 158BC, 158BFA(2), 158BGA(2), 271(1)(c)]