S. 260A : Appeal-High Court-Ex parte order allowing Department’s appeals-Review petition filed before High Court-No service of notice-On SLP court held that the High Court to look into review petition and take appropriate decision in accordance with law. [Art. 136]

S. 250 : Appeal-Commissioner (Appeals)-Delay in disposal of appeals involving demands above Rs. 5 crores-On writ the court directed the Principal Commissioner to ensure disposal of appeals within three months coercive recovery measures to be taken till disposal.[S. 156, 246A, 250(6A) Art. 226]

S. 244A : Refunds-Interest on refunds-Deduction of tax at source-Delay in application under circumstances beyond control of assessee-Delay is condoned-Entitled to interest on refund-Money held without authority-High Court directed the revenue to grant interest-SLP delayed by 371, 390 and 374 days-SLP of revenue was dismissed on account of delay and also on merit. [S. 194LA, IT R, 1962, R. 31(3), form 16A, Art. 136]

S. 237 : Refunds-Collection of tax at source Refund-Interest-High Court directing Department to reimburse seller and to seller to return sum to assessee within specified periods-Direction for payment of interest if time limits set by court not kept-High Court refusing to direct Department to undertake not to appeal against order of Tribunal-SLP of assessee dismissed. [S.244A, Form 27C, Art.136]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Non genuine purchases-Directions to pay 20 per cent. of demand in six instalments-Writ petition dismissed. [S. 156, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest-Genuine hardship-Non-co-operation-Adjusted tax by selling gold bars and diamond jewellery-Rejection of waiver application was affirmed. [S. 220(2A), Art. 226]

S. 206C : Collection at source-Trading-Forest produce-Timber sized, sawn into logs of different dimensions and shapes-High Court holding product ceased to be forest produce and assessee not liable to collect tax at source-Delay of 880 days-SLP of revenue dismissed on account of delay and also on merits. [Art. 136]

S. 153C : Assessment-Income of any other person-Search-Un abated assessments-No addition can be made-Order can be reopened if other conditions are satisfied-Appeal of revenue dismissed. [S. 132,132A, 147, 148, 260A]

S. 153C : Assessment-Income of any other person-Search-
Assessing Officer accepting explanation of searched party that document seized pertained to financial year 2016-2017 and not financial year 2017-2018-Notice issued for assessment year 2018-2019 and consequent assessment order not sustainable.[S. 132(4), Art. 226]

S. 153C : Assessment-Income of any other person-Search-
Period of six years-Commences from date materials forwarded-to review petition dismissed due to delay of 433 days and also on merits. [S. 153A, Art. 136]