S. 254(1) : Appellate Tribunal-Duties-Accumulation of income-Failure by Tribunal to consider relevant facts-Matter remanded to Tribunal. [S. 11(2), 253 Form No. 10]

S. 254(1) : Appellate Tribunal-Duties-Claims though not raised in return or revised return-Appellate Authorities must consider the claim if facts are on record-There is no estoppel in taxation law- Contradictory claim can be raised. [S. 250]

S. 254(1) : Appellate Tribunal-Duties-Infrastructure Facility-Container Freight Station-Part of Inland Port-Tribunal cannot ignore Decision of Co-Ordinate Bench-Order of the Tribunal is not interfered with-The Assessing Officer is directed to follow the order of the Tribunal. [S. 80IA(4)(i), 253]

S. 245D : Settlement Commission-Writ-Territorial jurisdiction of High Court-Assessment and appeal in Karnataka-Order of Settlement Commission in Chennai-Madras High Court had no jurisdiction to hear writ petition. [Central Excise Act, 1944, S. 35G, 35H, 36(b), Art. 226.]

S. 245C : Settlement Commission-Powers of Settlement Commission -Application cannot be rejected on an issue for a prima facie decision at the sub-section (2C) stage-The rejection of the application for settlement of case was not justified. [S. 245D(2C), 245D(4), Art. 226]

S. 244A : Refund-Interest on refunds-Revenue liable to pay interest on shortfall. [S. 237, 243, 244].

S. 244A : Refund-Interest on refunds-Interest is payable on delayed payment on refunds. [S. 237]

S. 237 : Refund-Tax deducted at source-Return filed under Section 139(4)-Delay of 335 days-Condonation of delay-Reasonable cause-Genuine hardship -Directions for processing of application for refund. [S. 119(2)(b), 139(4), 239, Art. 226]

S. 237 : Refund-Interest on delayed refund becomes part of principal amount and also includes interest on delayed refund-Direction of the Tribunal to pay compensation in form of simple interest on amount due is held to be proper. [S. 243 244A 254(2)]