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]

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]