S. 244 : Refunds-Interest on refunds-Additional interest-Delay in granting refund pursuant to order of Tribunal which is affirmed by High Court-Entitled to refund with interest and additional interest-Directed to comply the direction within three months-Failure to comply the direction compensation shall be paid of Rs 1lakh. [S.244(IA) Art. 226]

S. 237 : Refunds-Delay in filing application for refund-Claims Exceeding Rs. 50 Lakhs to be considered by CBDT-Directed the Board to pass an order on refunds [S.119, 133A, 194C, 201(1), Art, 226]

S. 237 : Refunds-Scheduled Tribe-Salary-Tax deducted at source-Migrating from his place of origin specified area to another specified area-Entitle to exemption-Tax deducted to be refunded.[S. 10(26), 192 197, Art. 226, 342]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Factors to be considered in terms of the Judgement of Supreme Court. [220(6), 226(3), 246A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Recovery of 20 Per Cent. of disputed tax from bank accounts-Directed to dispose of appeal expeditiously-Stay is granted remaining 80 percent of disputed demand. [S. 156, 220(6),246A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Rejection of application for stay-Order set aside-Matter remanded to Assessing Officer for fresh consideration and passing reasoned order.[S.220(6),246A, Art. 226]

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]