S. 251 : Appeal-Commissioner (Appeals)-Powers-Free trade zone-Modification of claim-Revised return was not filed-Commissioner (Appeals) has no power to entertain modification of claim without filing revised return. [S. 10A, 10B, 139, 246A]

S. 245D : Settlement Commission-Procedure-Application-Writ petition was filed after long gap of time-Addition made by the Settlement Commission was accepted and consequential order was passed-Order of single judge was set aside. [S. 132, 153C, ITSC(P) Rules 1997, R.9, Art. 226]

S. 245D : Settlement Commission-Procedure-Application-Court can only examine the decision making process and not the decision it self-Order of single judge was set aside-Interest-Only up to date of order of admission of application and not up to date of order of settlement. [S. 245D(4), ITSC Rules, R. 9, Art. 226]

S. 245D : Settlement Commission-Procedure-Application-Survey-Principle of natural justice not violated-Court cannot substitute findings of Settlement Commission-Order of Settlement Commission affirmed. [S. 133A, 245C, 245D(4), ITSC R. 9, Art. 226]

S. 245D : Settlement Commission-Settlement of cases-twenty seven issues accepted by the assessee-Writ challenging only one issue is held to be not maintainable.[S. 245D(4), 245I, Art. 226]

S. 245C : Settlement Commission-Settlement of cases-search and seizure-Undisclosed income-Mala fide intention-Failure to disclose true and full disclosure-Settlement commission ought to have rejected the application. [S. 132, 153A, 245D(4), Art. 226]

S. 245C : Settlement Commission-Settlement of cases-Income and source must be disclosed-Non-Co-operation of assessee-Rejection of application was held to be justified. [Art. 226]

S. 245 : Refund-Set off of refunds against tax remaining payable-Stay of recovery proceedings-Order adjusting refund against tax dues not justified-Unconditional stay of recovery proceedings granted. [S. 226, Art. 226]

S. 244A : Refund-Interest on refunds-Assessment-Reassessment-Fresh assessment-Order giving effect-Assessing Officer not passing order giving effect within time specified-Assessee entitled to additional interest-Directed to compute the interest with in eight weeks-Failure to comply the direction the Department was to pay to the assessee extra interest, at the rate of 1.5 per cent. per month to be recovered personally from the erring officials of the Department. [S. 2(8), 2(40) 153 (5), 244A(IA), 254, Art. 226]

S. 241A : Refund-Withholding of refund in certain cases-Order must be in writing and prior approval is mandatory-Withholding of refund without recording of reasons was held to be not valid. [S. 143(1), 244A, Art. 226]