S. 220 : Collection and recovery-Assessee deemed in default-Stay-High pitched assessment-Appeals not disposed of for long time-Entitle to stay of recovery proceedings-CIT(A) is directed to hear the appeals at the earliest. [S. 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Prima facie case-High pitched assessment-Undue financial hardship-Pendency of appeal before CIT(A). [S. 69, 220(6), 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-The stay application must be considered in a judicious manner. [S. 220(6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Directed to stay the recovery proceedings-CIT(A) is directed to dispose of appeal expeditiously. [S. 220(6), 246A, 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest Tax paid through the PAN of minor son-Denying the credit is not justified-Directed to waiver of interest.[S.64, 220(2A), 244A, Art. 226]

S. 205 : Deduction at source-Bar against direct demand-Employer deducted tax at source from salary-Not paid to Government Entitled to refund with interest. [S. 156, 192,199, 237, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Recipient of income assessed at loss-Not liable to pay tax-Deductor is not liable to pay interest-Direction to department to refund the sums collected with interest-SLP of Revenue is dismissed. [S. 195,197, 201(1), 201(IA), 243, 244A, Art. 136]

S. 153A : Assessment-Search-Block assessment-Non-abated assessments-No incriminating materials was found-Addition cannot be made. [S. 132]

S. 153A : Assessment-Search-No incriminating material found during search-Assessment finalised prior to search-Addition is not valid.[S.260A]

S. 153A : Assessment-Search-Cash credits-No incriminating materials-SLP of Revenue is dismissed-Order of High Court dismissing the appeal of the Revenue is affirmed. [S. 68, Art. 136]