S. 254(1) : Appellate Tribunal – Duties-Capital gains – Penny stock – Tribunal, without finding an error in approach of Assessing Officer could not have remanded back matter to Assessing Officer for fresh consideration.[ .S. 10(38) , 45 ]

S. 251 : Appeal – Commissioner (Appeals) – Powers -Stay –Natural justice – Stay application was rejected without providing an opportunity of hearing – Order was set aside [ S. 220 (6) , Art , 226 ]

S. 245D : Settlement Commission – Application -Retraction of statement – Order passed by the Settlement commission rejecting the application was affirmed [ S. 245C, 245D(4) , Art , 226 ]

S. 237 : Refunds – Refund was erroneously refunded to another company – Notice was issued to the department [ Art. 226 ]

S. 234B : Interest – Advance tax -Non-resident – Entire tax was to be deducted at source – Not liable to charge any interest .

S. 220 : Collection and recovery – Assessee deemed in default -Stay – Non -speaking order – Order set aside [ S. 220( 6), Art , 226 ]

S. 199 : Deduction at source – Credit for tax deducted -Cable operator – Subscription not shown as income – Tax deducted was paid to Government – Entitle to credit .[ S.199 (2) , Rule 37BA(2) (i) ]

S. 149 : Reassessment – Time limit for notice – From the date of issue of notice and not from service of notice- Writ petition was dismissed . [ S. 147, 148 , 281, Art , 226, General Clauses Act , 1897 , S. 27 ]

S. 148: Reassessment – Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020) – Conducting inquiry, providing opportunity before issue of notice – Notice was issued without following mandatory obligations – Notice was issued – Matter was posted for final hearing after eight weeks .[ S. 3,147, 148A, Art , 226 ]

S. 148 : Reassessment –Notice – Notice was not served on the assessee – Capital gains – Sale of agricultural land – Reassessment proceedings was quashed [ S.147 , 292BB , Art , 226 ]