S. 254(2A): Appellate Tribunal-Stay-No coercive or precipitative steps had been taken by revenue-Stay petition cannot be dismissed as premature-Matter remanded to the Tribunal to decide on merits. [S. 92C, Art.226]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Limitation-Appellate Tribunal has no power to condone the delay-The Appellate Tribunal being a creature of the Statute cannot extend its jurisdiction beyond what is expressly conferred on it under the Statute-Order of Tribunal is set aside. [S.254(1), 260A]

S. 251 : Appeal-Commissioner (Appeals)-Powers-Disciplinary proceedings against Commissioner (Appeals)-Tribunal remanded the matter to the Assessing Officer-Delay in initiation of disciplinary proceedings against respondent, six months prior to retirement of respondent, was fatal-Writ petition of Revenue is dismissed. [Art. 226]

S. 244A : Refund-Interest on refunds-Wrong PAN Number by the Depositor-The Revenue cannot be responsible-Not entitle to interest on refunds. [S.194C, Form No 16A, Art. 226]

S. 234C : Interest-Deferment of advance tax-COVID-19 pandemic-Dismissal of waiver application is set aside-Matter remanded to CCIT for a denovo consideration. [S.208, 209, Art. 226]

S. 234B : Interest-Advance tax-Non-Resident-Not liable for payment of interest-SLP of Revenue is dismissed due to low tax effect. [Art. 136]

S. 205 : Deduction at source-Bar against direct demand-Non-deposit of tax deducted at source-Employee cannot be held to be assessee in default-Tax department had without any warrant in law, foisted liability to pay such tax on employees-Demand notices issued to employees were quashed and set aside.[Art. 226]

S. 192 : Deduction at source-Salary-Salaries in form of Grant-in-aid received by Nuns, Sisters or Missionaries working as teachers in religious institutions, from State Government, are liable to TDS-SLP of assessee is dismissed.[S. 15, Art. 136]

S. 153B : Assessment-Search and seizure-Time limit-Amalgamation of four companies-Books of account or documents or assets seized were handed over to Assessing Officer having jurisdiction over searched person-Notice is not barred by limitation. [S. 153C, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Pendency of proceedings till proceeding before Appellate Authority or Revisionary Authority are decided, assessment order and further proceedings are stayed.[S.151A,246A 264, Art. 226]