S. 254(1) : Appellate Tribunal – Duties- Order passed without considering submission and earlier decision – Duty to refer larger Bench – Matter remanded. [ S.273B ]
S. 254(1) : Appellate Tribunal – Duties- Order passed without considering submission and earlier decision – Duty to refer larger Bench – Matter remanded. [ S.273B ]
S. 254(1) : Appellate Tribunal – Duties- Speaking order – Reassessment – After the expiry of four years- Quashing of reassessment – Matter remanded as the Tribunal has not passed a speaking order [ S. 5OB , 147 , 148 , 253 ]
S. 245C : Settlement Commission – Settlement of cases – Jurisdiction of High Court -Territorial Jurisdiction of Madras High Court — Order of Bench of Settlement Commission at Chennai — Petition not maintainable- Place where cause of action arises – Doctrine of Forum Conveniens . [ S. 132, 260A, Art , 226, 227 ]
S.245C: Settlement Commission – Settlement of cases –Powers – Settlement Commission cannot consider merits of case at the stage of admission [ S .245D(2C ) ]
S. 244A : Refund – Interest on refunds – Revenue is liable to pay interest on shortfall. [ S.214 , 243 ]
S. 244A : Refund – Interest on refunds -Delay in paying refund — Interest payable for such delay .
S. 244A : Refund – Interest on refunds – Direction to pay simple interest on amount due – Held to be proper [ S. 237, 243 , 244A (2) , 254 (1) ]
S. 244A : Refund – Interest on refunds – Delay in refund of excess of tax deducted at source – Department to pay compensation in form of simple interest on amount due [ S. 237, 243 ]
S. 237 : Refund – Tax deducted at source — Delay due to genuine hardship- Delay was condoned directions for processing of application for refund is issued .[ S. 119(2)(b), 139(4), Art ,226 ]
S. 201 : Deduction at source – Failure to deduct or pay -Short deduction -Limitation – Proceedings must be initiated within reasonable time — Proceedings initiated after four years — Barred by Limitation [ S.201(1) , 201(IA) ]