S. 244A : Refund–Interest on refunds–Claim was made first time before Tribunal-Claim was allowed in remand proceedings by CIT (A)-Refund order was not delayed for any period attributable to assessee, Tribunal is justified in allowing interest to assessee. [S. 244A(1)]

S. 234B : Interest-Advance tax–Book profit-Failure to deposit advance tax in respect of tax payable under section 115JB, matter required an in-depth hearing and, therefore, appeal be listed as per its turn. [S. 115J]

S. 222 : Collection and recovery-Certificate to Tax Recovery Officer -Attachment order by tax recovery officer-Writ is held to be not maintainable-Directed to make claim before Tax recovery Officer. [Second Schedule, R. 11, Art. 222]

S. 222 : Collection and recovery-Certificate to Tax Recovery Officer–Warrant of arrest–Issue of warrant of arrest without issuing show cause notice is did not fulfil requirements prescribed under rule 73(1) of Schedule II of Act-Held to be y ultra vires and quashed. [Schedule II, Rule 73(1)]

S. 220 : Collection and recovery-Assessee deemed in default–Stay–Rejection of stay application and directing to pay 20 percent of demand, without application of mind is held to be bad in law. (Art. 226]

S. 158BD : Block assessment-Undisclosed income of any other person-Non-recording of reasons independently by Assessing Authority of searched person, could not be said to be fatal for initiating proceedings. [S. 132, 158BC]

S. 153A : Assessment–Search-Address at which search could be conducted would be place or location, where books of accounts, documents, jewellery, unaccounted assets could be located and it need not be registered office of person concerned-Proceedings u/s 153A is held to be valid. [S. 133A, 153A, Art. 226].

S. 147 : Reassessment–Housing project–Claim was examined in original assessment proceedings-Merely because the AO did not examine such claim from angle of clauses (e) and (f) thereof, would not be a valid ground for reopening assessment. [S. 80IB(10), 148]

S. 147 : Reassessment–Method of accounting-Full and true disclosure of all material facts regarding change in method of accounting in respect of Non-Performing Assets (NPAs) at time of assessment itself-Reassessment is held to be bad in law. [S. 145, 148]

S. 147 : Reassessment-Survey-Merely on the basis of statement of partner addition cannot be made in respect of difference between stamp valuation and sale price of property on basis of such offering made by partner-Reassessment was quashed. [S. 43C, 45, 133A, 148]