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]

S. 206C : Collection at source-Trading-Forest produce-Coal sales-Public sector undertaking-Verification of form 27C declaration under section 206C(1A)-Assessee in default-Order of Tribunal quashing the order is affirmed. [S.206C(IA), 260A, Form 27C]

S. 197 : Deduction at source-Certificate for lower rate-Capital or revenue-Employee stock option-One-time compensation received for surrendering of stocks received under stock option scheme of employer-Stock option not perquisite-Order rejecting application quashed and set aside-Cost of acquisition of stock options cannot be determined Capital receipt not chargeable under section 45-Not chargeable under any other head Charging section and computation section constituted an integrated code-Application for nil deduction rejected by Principal Chief Commissioner-No adequate alternate remedy of appeal-Writ petition maintainable-Order rejecting the application was quashed and set aside. [S. 4, 5, 17(2),45, 48, Art.226]