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]

S. 220: Collection and recovery-Assessee deemed in default-Stay of demand-Pendency of appeal before CIT(A)-Payment of 20 per cent of demand-Adjustment of subsequent refund-Not justified.[S. 245, 250(6A),Art. 226]

S. 220: Collection and recovery-Assessee deemed in default-Recovery of tax-Pendency of appeal-Adjustment of refund-Payment of 15 per cent of demand-Further payment of 5 per cent-Balance refund to be released.[S. 245,246A, 250(6A) Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-20 per cent deposit-Financial hardship-Unconditional stay not justified. [Art. 226]

S. 158BD: Block assessment-Undisclosed income of any other person-Architect’s cross-examination confirmed cash payments made by the assessee; since concurrent findings of fact established the Assessing Officer’s satisfaction, undisclosed income was rightly assessed under section 158BD and not under section 69C. [S. 69C, 132, 260A]

S. 154: Rectification of mistake-Mistake apparent from the record-Document Identification Number-Rectification order issued without DIN and not covered by CBDT Circular exceptions-Subsequent allotment of DIN could not cure the defect-Backdated order-Notice under section 154(3) issued after the purported date of rectification order-Order barred by limitation and passed without mandatory opportunity of hearing-Quashed-Alternate remedy-Objection rejected. [S. 119, 143(3), 154(3), 154(7), Art. 226]

S. 153C: Assessment-Income of any other person-Search-No incriminating material-Notice was quashed. [S.132, 153A, Art. 226]