S. 237 : Refunds-Failure to give effect to remand order of the Tribunal within prescribed time-Assessment order is barred by limitation-Directed to grant refund with interest.[S. 153(3), 153(4), 254(1), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Discretion must be exercised judicial manner.[S.220(6), Art. 226]

S. 194H : Deduction at source-Commission or brokerage-Trade discount-Payment by Television Channels or Newspapers-Advertising Agency-Procuring or canvassing for Advertisements-Not commission-Not liable to deduct tax at source. [S. 260A]

S. 158BC : Block assessment-Bonus money and prize money-Cricket Board-Circular withdrawing guidelines for treatment of tour money received by Cricket player cannot be applied retrospectively.[S. 132, 260A]

S. 153C : Assessment-Income of any other person-Search-Long term capital gains-Penny stock shares-Matter remanded.[S. 10(38), 132, 147, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reply to initial notice-Assessing Officer directed to proceed after considering reply of assessee. [S. 148, 148A(b) 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Initial notice need only state issue on basis of which reopening of assessment is proposed-Writ petition is dismissed. [S.2(22)(e), 147 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice after three years-Failure to file the return of income-Gross receipt of sale consideration not income chargeable to tax-Notice and consequential orders are quashed.[S. 2(24), 147, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Followed statutory procedure-Alternative remedy-Writ petition dismissed. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reason to believe is sufficient-Not necessary to prove actual escapement of income-Writ petition is dismissed.[S. 148, 148A(b), 148A(d), Art. 226]