S. 264 : Commissioner-Revision of other orders-Bonafide mistake-Commissioner is not justified in rejecting the application on the ground that assessee failed to file revised return without considering the merits of the case-Directed to pass a reasoned and speaking order. [S. 10(38), 139(5), Art. 226, 265]

S. 260A : Appeal-High Court-Revision of orders prejudicial to revenue-Order set aside by the Tribunal-Submissions not before the Tribunal-Liberty granted to the Department to approach tribunal for clarification or rectification of order. [S. 254(2), 263]

S. 254(1) : Appellate Tribunal-Powers-No cross objections by the Department-Tribunal remanding of matter in entirety-Prejudicial to assessee-Tribunal is directed to limit its adjudication to issues raised by assesses.-Order of Tribunal is set aside. [S. 36(1)(iii) 147]

S. 250 : Appeal-Commissioner (Appeals)-Limitation-Appeal Should be heard within reasonable time-Directed to dispose of the appeal within a period of three months from the date of receipt of a copy of the order. [S. 246A, 250(6A), Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Procedure Due process followed-No allegation of fraud or malice-Writ petition is dismissed.[S. 245C, 245A, 245D(4), Art. 226]

S. 245 : Refunds-Set off of refunds against tax remaining payable-Order adjustment of refund was passed before time granted to respond notice-Order set aside.[S. 237, Art. 226]

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]