S. 254(1): Appellate Tribunal-Duties-Reasoned order-Export-oriented undertaking-Site Transfer Income-Natural justice-Duty to give reasons in support of adverse orders-Order passed by a quasi-judicial authority affecting the parties’ rights must speak for itself-Absence of reasons by Tribunal-Matter remanded to the Tribunal [S. 10B, 260A]
S. 254(1): Appellate Tribunal-Duties-Natural justice-Ex parte faceless assessment-Matter remanded. [S. 89, 143, 144B, Art. 226]
S. 254(1) : Appellate Tribunal-Duties-Penalty-Concealment-Violation of principles of natural justice-Assessee not given opportunity to argue penalty appeal-Matter remanded to Tribunal for fresh hearing-Directed to deposit cost of Rs.150,000 in the name of KEM Hospital [S. 260A, 271 (1)(c)]
S. 245D: Settlement Commission-Settlement of cases-Procedure-Application-Full and true disclosure-When an application is made before ITSC and ITSC is satisfied that there has been a full and true disclosure, the department cannot raise any grievance against its order.[S. 245C, 245D(4), Art. 2226 ]
S. 245 : Refunds-Set off of refunds against tax remaining payable-Adjustment against outstanding demand-20 per cent of demand already paid-Adjustment not justified.[Art. 226]
S. 244A: Refunds-Interest on refunds-Refund granted without interest-Interest directed to be credited.[Art. 226]
S. 243: Refunds-Interest on delayed refunds-Delay in granting refund-Strictures-Accountability-Interest-Responsibility to be fixed on defaulting officials-Financial liability arising from such delay was to be recovered from the officials responsible for the inaction so as to ensure accountability and prevent negligence in administrative functions. [Art. 14, 265, 300A]
S.241: Refunds-Power to withhold in certain cases-Approval of higher authorities-Communication to assessee-Opportunity to challenge.[Art. 226]
S. 220: Collection and recovery-Assessee deemed in default-Stay of demand-Unconditional stay-Reassessment-Assessee had a strong prima facie case and unconditional stay was warranted, and the order granting stay subject to payment of 20 per cent of disputed demand was set aside. [S. 45, Art. 226]
S. 220: Collection and recovery-Assessee deemed in default-Stay-Requirement of payment of 20 per cent of demand as a pre-condition for stay was held to be appropriate, and orders were not interfered with. [Art. 226]