S. 244A : Refunds-Interest on refunds-Interest paid on penalty-Section 240 do not differentiate between refund of tax or penalty or any other amount-Deletion of penalty by Tribunal-Interest paid on penalty-Entitled to interest on Interest. [S. 220(2), 220(6), 240, 244(1A), 244A, 264271(1)(c), Art.226]

S. 241A : Refunds-Withholding of refund-Permission for withholding of refund given without application of mind is not valid.[S. 143(2), Art. 226]

S. 237 : Refunds-Disability pension-Retired Officer of Indian Army-Arrears of disability pension received in December 2008-Entitled to exemption-Strictures-Court directed the Revenue for refund of tax paid by assessee with interest at 9 per cent. per annum within one month with costs of Rs. 1 lakh. If the payment was not made within the stipulated period interest was to be paid at 18 per cent. per annum from the date of entitlement till actual payment. [Pension Regulations for the Army, Rule, 173]

S. 220 : Collection and recovery-Assessee deemed in default-Stay
Company in liquidation-Properties in execution proceedings-Granted permission to pay dues with interest in monthly instalments.[S. 143(1)(a), 156,220(6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal Recovery Of Tax-Condition of deposit of 20 per.cent of outstanding demand is not mandatory. [S.220(6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Paid 15 Per Cent. of demand-Stay is granted till disposal of pending appeal. [S.220(6), 246A, Art. 226]

S. 153A : Assessment-Search-Undisclosed income-Loose paper-Addition is not valid. [S. 132]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principles of natural justice-Initial notice not stating transactions of assessee with two companies-Erroneously stating that the assessee did not respond to show-cause notice-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Jurisdiction-Transfer of case-Notice issued by Assessing Officer, Shimla, after case transferred to New Delhi-Notice and proceedings are invalid and without jurisdiction. [S. 127(2), 147,148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amendments by Finance Act, 2021-Observations of Supreme Court in UOI v. Ashish Agarwal (2022) 444 ITR 1 (SC) to be followed.[S. 148, 148A(b), 148A(d), Art. 142, 226]