S. 251 : Appeal-Commissioner (Appeals)-Powers-Order remanded to Assessing Officer by Tribunal-Consequential order passed by Assessing Officer-On appeal Commissioner (Appeals) can consider matter on merits and is not bound by order of remand.[S. 254(1) 260A]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-National Faceless Appeal Centre Delay in disposal of appeal before Commissioner (Appeals)-Directions issued to expedite adjudication of appeal within stipulated period. [S. 250, Art. 226]

S. 245: Set-off of refunds against tax remaining payable-Adjustment without intimation not valid.[S. 220(6), 237, 244A Art. 226]

S. 237 : Refunds-Interest on refund-Deputy Commissioner directed to refund with statutory interest if amount found to be refundable.[S.244A, Art. 226]

S.234E: Fee-Default in furnishing the statements-Delay in filing statement of tax deducted at source Levy of late fee-Provision for imposition of late fee inserted only with effect from 1-6-2015 Late fee not importable before 1-6-2015-Delay in filing writ-Not ground for denying relief.[Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay of demand-Board circular-Deposit of 20 per cent. of demand for grant of stay of demand till disposal of appeal-Matter remanded with direction to reconsider deposit of sum less than 20 per cent. Considering the hardship of assessee-Direction to the assessee to file application for reconsideration.[Art. 226]

S. 220: Collection and recovery-Assessee deemed in default-Pendency of appeal-Recovery of tax months but till disposal of appeal.[S. 220 (6)]

S. 220: Collection and recovery-Assessee deemed in default-Pending of appeal before CIT(A)-Order passed with consent of assessee-Order could not be quashed. [S. 148, 148A(b), 148A(d) 246A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Recovery of tax Stay of demand-Application for stay of demand-Petition for stay of demand before assessing authority pending–Direction to dispose of appeal within four months from date of order [S. 220(6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-High-pitched assessment-Pre-deposit of 20 per cent. of assessed tax-Discretion to waive pre-deposit, Effect of CBDT circular. Circular cannot override powers of appellate authority-Commissioner considering facts and rejecting application but granting facility of paying tax in instalments-Circular cannot override powers of appellate authorities-CBDT Instruction No. 96, dated 21-8-1969-Writ petition dismissed. [S. 119,220(6), 246, Art. 226]