S. 237 : Refund – Delay in refund of excess of tax deducted at source- Interest on delayed refund becomes part of principal amount and also includes interest on delayed refund-Department was directed to pay compensation in form of simple interest on amount due. [S. 243, 244A(2)]
S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Assessing Officer is directed to pass the order as per the guidelines issued by the Central Board of Direct Taxes. [S. 154, 220(2), 221]
S. 201 : Deduction at source-Failure to deduct or pay-Short deduction –Limitation-No time limit prescribed-Within reasonable Time- Proceedings initiated after four years-Barred by limitation. [S. 201(IA)]
S. 194N : Payment of certain amounts in cash-Enquiry prior to commencement of relevant assessment year-Principle of natural justice is violated-No adequate opportunity to respond to notice-Notice is held to be not valid-Existence of alternate remedy is not an absolute bar on issue of writ. [S. 201(1), 201(IA), Art. 226]
S. 194C : Deduction at source-Contractors-Advance payment-Liability to deduct tax at source only if there is income-Reimbursement of expenses-No income arises-Tax not deductible at source. [S. 190]
S. 153A : Assessment-Search-Deletion of addition is held to be justified-No question of law. [S. 260A]
S. 147 : Reassessment-Notice issued after proper sanction-No return submitted in response to notice-Existence of alternate remedy-Writ to quash the notice is held to be not maintainable. [S. 148, 151, Art. 226]
S. 147 : Reassessment –With in four years- Change of opinion- Speculative transactions – Reassessment is held to be not valid. [S. 43(5), 148]
S. 147 : Reassessment-With in four years-Agricultural land-Change of opinion-Reassessment is held to be not valid. [S.2(14), 148]
S. 147 : Reassessment-With in four years-Capital gains-Advance received-Addition cannot be made as income from other sources- Addition is held to be not justified-Reassessment was quashed. [S. 2(27(v), 45, 56, 148]