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]

S. 239 : Refund-Limitation-Excess advance tax deposited for the assessment year 2000-1-Refund claim was made in the year 2021-Stale claim-Rejection of claim is held to be justified. [Art. 226]

S. 234D : Interest on excess refund-Order of Assessment on 31-3-2006-Reassessment order on 26-12-2008-Interest could not be levied. [S. 2(40), 143(3), 147, 153A]

S. 234B : Interest-Advance tax-Non-Resident-Entire tax was deductible at source-Not permissible to charge interest. [S. 9(1)(1)]

S. 234B : Interest-Advance tax-Tax deductible at source-Amount received without deduction of tax at source-Interest on short fall not leviable for assessment prior to financial year 2012-13-Proviso introduced with effect from 1-4-2012. [S. 191, 209(1)(d)]

S. 226 : Collection and recovery-Modes of recovery-Garnishee notice-Aggrieved person-Tax payable by defaulter-Person who has received the garnishee notice is not aggrieved person-He cannot challenge the notice he has to comply the notice by depositing dues of defaulter to income-tax department. [Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Appeal effect to orders-direction was issued to cancel the demands and also issue refunds with interest. [S. 244A, 271(1), Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Attachment by income tax department-Priority of debts-Mortgaged property-Secured creditors-Income-Tax Department does not have priority of Income-tax dues-Secured creditors have priority over Income-Tax Department-The order of attachment was held to be not valid. [Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, S. 13(2), 13(4) Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Appeal pending before CIT (A)-Deduction-Co-operative Society-Recovery proceeding was stayed till the outcome of pendency of appeal. [S. 80P, 246A, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal-Stay was granted till disposal of appeal pendency of appeal [S. 246A, Art. 226]