S. 245D : Settlement Commission – Amendment in law — Payment of additional tax on additional amount disclosed within time prescribed — Settlement Commission has jurisdiction to proceed with application – Failure to consider report filed by department — Matter remanded to Settlement Commission for disposal afresh. [ S.245C(1),245D(2A), 245D(4) ITSC (Procedure) Rules, 1997, R. 9, Art .226 ]
S. 245C : Settlement Commission – Settlement of cases –Territorial Jurisdiction of Madras High Court — Order of Bench of Settlement Commission at Chennai — Petition not maintainable -Place where cause of action arises – Doctrine of Forum Conveniens .[ S. 132, 226 ]
S.241A: Refund- Withholding of refund in certain cases – Mere pendency of the proceedings under S. 143(2) in itself is not enough to withhold the refund .[ S. 143(1) ,143 (2), Art .226 ]
S. 237 : Refund -Order of refund attaining finality- Department cannot adjust admitted refund against future dues yet to be adjudicated —Entitle to refund- Department Withholding refund of Assessment Year 2014-15 — Provisions not attracted to refund of assessment Year 2014-15 or any Assessment year prior to Assessment Year 2017-18. [ S.143(1) 144C ,154, 241A , 245 Art , 226 ]
S. 237 : Refund -Order of refund attaining finality- Department cannot adjust admitted refund against future dues yet to be adjudicated —Entitle to refund- Department Withholding refund of Assessment Year 2014-15 — Provisions not attracted to refund of assessment Year 2014-15 or any Assessment year prior to Assessment Year 2017-18. [ S.143(1) 144C ,154, 241A , 245 Art , 226 ]
S. 234B : Interest – Advance tax – Paying four instalments of advance tax prior to search and seizure- Communication sent to adjust advance tax against cash seized during search — Date of communication to be taken as date of payment of advance tax [ S.132B 234C ]
S. 234B : Interest – Advance tax -Book profit – No liability to pay advance tax on book profits as per the ruling of High Court – Subsequent over-ruling of High Court decision by Supreme Court — Interest not Chargeable.[ S. 115JB ,234C ]
S. 226 : Collection and recovery -Recovery -Stay -Interim order- Appeal — Right of appeal a statutory- Appeal not maintainable from interim order of Single Judge [ S. 119, 127, 225 , Chhattisgarh High Court (Appeal To Division Bench) Act, 2006, S. 2(1) , Art , 226 ].
S. 225 : Collection and recovery – Stay of proceedings -Pendency of rectification application- Demands raised when application for rectification pending before jurisdictional Assessing Officer — Demand stayed till the disposal of rectification application [ S. 143(1), 154 , Art . 226 ]
S. 221 : Collection and recovery – Penalty – Tax in default – Failure to deposit tax deducted – Survey- Financial stringency not relevant — Levy of penalty justified [ S.201(1) 201(IA) ]