S. 263 : Commissioner-Revision of orders prejudicial to revenue-Two views-Interest receivable is written off-Explanation 2 is prospective in application-Prior to 1-6-2015 inadequacy of enquiry cannot be the ground for passing the revision order.

S. 260A : Appeal-High Court-Jurisdiction-Assessment order passed by the Calcutta-Madras High Court had no jurisdiction. [S. 127, 143(3) 147]

S. 254(1) : Appellate Tribunal-Duties-Ex Parte order-Matter remanded to Tribunal to decide appeal on merits.[S. 254(2), ITATR, 1963, R. 19, 24, Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Full and true disclosure of undisclosed income-Pending application-Rejection of application is not valid-Matter remanded to Interim Board. [S. 245A, 245B, 245C, Art. 226]

S. 245D : Settlement Commission-Surrendering claim for depreciation on leased assets-Report of Commissioner for addition of interest on Government Securities-Order of Settlement Commission non-speaking-Matter referred to Interim Board-Precedent-Supreme Court decision-Judicial decision acts retrospectively. [S. 245AA 245C, R.9, Art. 226]

S. 244A : Refunds-Interest on refunds-Interest paid on penalty-Section 240 do not differentiate between refund of tax or penalty or any other amount-Deletion of penalty by Tribunal-Interest paid on penalty-Entitled to interest on Interest. [S. 220(2), 220(6), 240, 244(1A), 244A, 264271(1)(c), Art.226]

S. 241A : Refunds-Withholding of refund-Permission for withholding of refund given without application of mind is not valid.[S. 143(2), Art. 226]

S. 237 : Refunds-Disability pension-Retired Officer of Indian Army-Arrears of disability pension received in December 2008-Entitled to exemption-Strictures-Court directed the Revenue for refund of tax paid by assessee with interest at 9 per cent. per annum within one month with costs of Rs. 1 lakh. If the payment was not made within the stipulated period interest was to be paid at 18 per cent. per annum from the date of entitlement till actual payment. [Pension Regulations for the Army, Rule, 173]

S. 220 : Collection and recovery-Assessee deemed in default-Stay
Company in liquidation-Properties in execution proceedings-Granted permission to pay dues with interest in monthly instalments.[S. 143(1)(a), 156,220(6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal Recovery Of Tax-Condition of deposit of 20 per.cent of outstanding demand is not mandatory. [S.220(6), Art. 226]