S. 250 : Appeal-Commissioner (Appeals)-Procedure-CIT(A) cannot go beyond the assessment year other than the one under consideration-Direction to A.O. to take remedial action for other Assessment year not sustainable.[S. 246A, 251]

S. 250: Appeal-Commissioner (Appeals)-Procedure-Appeal arising from penalty order-Appeal to Appellate Tribunal-To be decided after finalization of Quantum Proceeding.[S. 253,254]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Delay of 9 years in filing appeal-Order sent to E-mail ID of accountant who had left job-Assessee came to know when refund of AY 2019-20 was proposed to be adjusted against demand of AY 2010-11-Assessee filed affidavit. Sufficient cause for not filing appeal within time. Matter remanded back to CIT(A) to pass order on merits, denovo. [S.80IB ,245, 251, Limitation Act ,1963 S.5]

S. 248: Appeal-Commissioner (Appeals)-Denying liability to deduct tax-Appeal is maintainable .[S. 90, 115A, 195, 206AA)

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Deduction of tax at source-Credit-Intimation denying credit for tax at source-Appealable .[S. 143(1)]

S. 244A : Refunds-Interest on refunds-Interest on Income Tax Refund to be calculated till the Grant of Refund and not till the date of order .[S. 143(3), 243]

S. 244A: Refunds-Interest on refunds-Directed the Assessing Officer to recalculate refund.

S.234E: Fee-Default in furnishing the statements-Not leviable for TDS deducted prior to 1 June 2015-NFAC is bound by the binding decision of the jurisdictional High Court .[S. 200A]

S. 234E : Fee-Default in furnishing the statements-Tax deducted at source deposited within the time limits prescribed, under the Act-Interest cannot be levied merely for delay in the filing of tax deducted at source return. [S.195,Form No 27Q.]

S.234E: Fee-Default in furnishing the statements-Applicable only prospectively i.e. from 01.06.2015.[S.200A]