S. 275 : Penalty-Bar of limitation-Cash transactions-Date for reckoning period of limitation proceeding based on reference by Assessing Officer Show-cause notice-Held, limitation to be reckoned from date of reference and not from date of issuance of notice by competent authority-Penalty order barred by limitation-Interpretation of taxing statutes Purposive interpretation-Absence of condonation provision to imply strict adherence to prescribed period-Courts cannot expand statutory timelines-Circular No. 9/DV/2016 dated April 26, 2016 ((2016) 383 ITR (St.) 21) [S. 269SS, 271D, 275(1)(c)]

S. 275 : Penalty-Bar of limitation-Penalty for failure to deduct tax at source-Date of commencement for determining limitation period-Date of reference by Assessing Officer-Show-cause notice issued after a year of delay by Joint Commissioner on receipt of reference by Assessing Officer-Penalty proceedings barred by limitation. [S. 260A, 271C, 275(1)(c)]

S. 260A : Appeal-High Court-Jurisdiction of High Court-Additional question of law raised for first time in High Court-Merger-Assessment in name of non-existent entity-Assessment order passed-on non-existent entity is void question involving jurisdictional issue not raised before Tribunal-Additionally proposed questions of law involved in these appeals and hence included.[S. 143(3), 260A(4)]

S. 260A : Appeal-High Court-Power of review-Process of reasoning is not an error apparent on face of record-Mistake or error apparent Neither inherent nor appellate power Earlier order cannot be recalled or reviewed unless court is satisfied that material error is manifest on face of record Error that is not self-evident and one that has to be detected by process of reasoning is not an error apparent on face of record-Decision or order cannot be reviewed merely because it is erroneous.[Civil Procedure Code, 1908, 0. 47, R 1.]

S. 254(1): Appellate Tribunal-Powers-Condonation of delay-Search and seizure-Cross objection-Rejection of assessee’s cross-objections on ground barred by limitation-Order of Tribunal quashed and set aside-Tribunal directed to hear cross-objections filed by assessee along with appeal filed by Department.[S. 132, 158BC, 253(5), 254(2), 260A.]

S. 237 : Refunds-Refund Rectification applications-Strictures-Refund amount not paid despite earlier court order Department failed to provide instructions despite time granted-Department directed to refund undisputed amount of refund-If the amount was not refunded within two weeks, liberty was granted to the assessee to revive the present application and the presence of the Assessing Officer in the court would be called for.[S. 143(1) 154, Art. 226]

S. 237 : Refunds-Interest on refunds-Delay in issuing Form 5 certificate-Interest on refund-Department’s obligation to compensate wrongful retention of money-Assessee entitled to interest on refund for period from date of issue of form 5 till date of payment-Interest on refund directed at six per cent. for delayed period.[S. 132A 244A, Direct Tax Vivad se Vishwas Act, 2020, S 4, 5, 7 Art. 226]

S. 237 : Refunds-Interest on refund-Department directed to process claim for refund with interest under section 244A with interest in accordance with law [S.244A, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay-Ex parte assessment order-Pending appeal before Commissioner (Appeals)-High pitched assessment-Assessing Officer directed to pay 20 per cent. deposit of demand-Principal Commissioner directed to deposit Rs. 5 lakhs per month-Attachment of bank account and property-On writ monthly instalment of deposit reduced to Rs. 1 lakh considering hardship caused to assessee Directions to decide appeal before Commissioner (Appeals) expeditiously Coercive proceedings for recovery of demand restrained.[S. 144, 144B, 156, 220(6), 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-High pitch assessment-Recovery of Rejection of application for stay of demand Precondition of depositing 20 per cent. of demand-Stay of recovery in interim order of court until disposal of pending appeal before Commissioner (Appeals)-Direction to appellate authority to expedite disposal of appeal Interim relief granted to continue until outcome of order in statutory appeal [S. 147, 220(6), 250, Art. 226]