S. 260A : Appeal-High Court-Review jurisdiction-The power of review is circumscribed to correcting an error apparent on the face of the record and cannot be exercised to re-hear an appeal on merits. [S. 115BBC, Code of Civil Procedure, 1908, S.114]

S. 254(2A) : Appellate Tribunal –Stay-Power to grant stay-Third proviso to Section 254(2A) limiting stay to 365 days regardless of fault for delay held illegal; Tribunal competent to extend stay where assessee not responsible for delay. [S. 254(1), 260A]

S. 254(2A): Appellate Tribunal-Stay-Extension beyond 365 days-Automatic vacation of stay under third proviso is inoperative where delay in disposal of appeal is not attributable to assessee. [S.260A]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Condonation of delay of 1279 days-Tribunal has no power to condone delay beyond statutory period-Order of Tribunal affirmed. [S. 254(1), Art. 226]

S. 245C: Settlement Commission-Settlement of cases-Conditions-A CBDT order imposing an additional condition that an assessee must have been eligible to file a settlement application on 31.01.2021 was held to be beyond the Board’s powers under section 119; an application filed after that date but before the statutory deadline was held maintainable. [S. 119, 245A, 245D, Art. 226]

S. 245C : Settlement Commission-Settlement of cases-Conditions-Maintainability-Condition in CBDT order requiring eligibility to file application as on 31.01.2021 held invalid-Application filed after said date but before cut-off date is maintainable even if no proceeding was pending on 31.01.2021-Interim Board for Settlement could not have rejected assessee’s application and, thus, impugned order passed by it was to be set aside. [S. 119,133A, 148, 245D, Art. 226]

S. 245C : Settlement Commission-Settlement of cases-Conditions-Application-Retrospective bar on filing w.e.f. 01.02.2021 by Finance Act, 2021-Validity of application filed before Act’s notification-Vested Right-CBDT notification imposing eligibility condition as on 31.01.2021-Invalid. [S. 119, 153A, 245C(5), Art. 226]

S. 245AA : Interim Boards for Settlement-Scope of total income-Accrual of income-Interest on Government securities-Mercantile system-Right to receive interest on Government securities vests only on due date stipulated therein and not on a day‑to‑day basis-Order of Settlement Commission set aside for being contrary to law and for violation of principles of natural justice-Matter remanded to the Interim Boards for Settlement. [S. 5145,245AA 245C, 245D, Art. 226]

S. 245 : Refunds-Set off of refunds against tax remaining payable-Prior intimation is a mandatory pre-condition-Adjustment made without such intimation is illegal. [S. 220(6), Art. 226]

S. 244A : Refund-Interest on refunds-Delay due to technical glitches-Where refund determined by AO was not processed by CPC due to technical glitches, Court directed CPC to issue refund by a specified date, failing which a physical cheque with interest under section 244A was to be issued. [Art. 226]