S. 245 : Refunds-Set off of refunds against tax remaining payable-Prior intimation to assessee mandatory. [Art. 226]

S. 244A : Refunds-Interest on refunds-Reduction in income on Recomputation-Interest claimed does not tantamount to interest on interest-Obligation of department to grant interest. [S. 2(28A), 143(3), 154, 220(2), 234D(2), 244A(1)(b)]

S. 241A : Refunds-Withholding of refund in certain cases-Mere issue of notice under Section 143(2) not a ground for withholding refund-Entitled to refund with interest till date of refund of amount withheld except tax payable on disputed amount. [S. 10AA, 115JB, 143(2), 241(1), Art.226]

S. 234B : Interest-Advance tax-Non-Resident-Waiver of interest-Not liable to pay interest. [S. 234C, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Interest on interest-Incorrect declaration of income-Liable to pay interests. [S. 139, 220(2) 234A, 234B, 234C, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Recovery of tax-Attachment and sale of immovable property-contents of proclamation-Reserve price-Auction of property-The auction notice clearly stated that the terms and conditions of the proposed auction could be downloaded from the website of the Income-tax Department or collected from the office of the Tax Recovery Officer-No violation-Order of attachment is valid. [S. 226, Rule 53 of Second Schedule Art, 226]

S. 197 : Deduction at source-Certificate for lower rate-Pendency of rectification application-Directed the Assessing Officer to expedite decision on rectification application and grant refund. [S. 154, 234, Art. 226]

S. 153A : Assessment-Search or requisition-Notice under Section 143(2) is not necessary. [S. 132, 143(2)]

S. 153A : Assessment-Search or requisition-No mandatory requirement that assessment or reassessment should be based only on basis of incriminating material found during search-Other incriminating material can be relied on-Order of Tribunal set aside and directed to decide on merits. [S. 69, 132]

S. 153A: Assessment-Search or requisition-Assessments Completed and final as on date of search-No incriminating material found during search-Order of Tribunal affirmed-No substantial question of law. [S. 68, 69, 132,143(1), 143(3), 260A]