S. 276C : Offences and prosecutions-Evasion of tax-Alteration of charges based on additional witness-Sanction already obtained-New or fresh sanction is not required-Disputed question of fact of non-issuance of notice by Tax Recovery Officer can be confronted in Trial framing additional charge based on additional evidence-Order passed by Special Sessions Judge, in allowing application was affirmed.[S. 276(1),276C(2), 279(1) ; Code of Criminal Procedure, 1973,S.216(5)]

S. 264 : Commissioner-Revision of other orders-Rejection of revision application merely on the ground that failure to submit reply is quashed and set aside-Matter remanded. [Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Power to grant stay-Buy back of shares-Stay of further proceedings when appeal against the revision order is pending before the Appellate Tribunal-Revision order was stayed for twelve weeks. [S. 253(7), 254(1), Art. 226, Companies Act, 1956, S.77A]

S. 254(2A) : Appellate Tribunal-Stay-Delay in disposal of appeal is not attributable to assessee-Tribunal can grant extension of stay of demand beyond 365 days in deserving cases. [Art. 226]

S. 254(2A) : Appellate Tribunal-Stay-Delay in disposal of appeal is not attributable to assessee-Tribunal can grant extension of stay of demand beyond 365 days in deserving cases. [Art. 226]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Review of order is not permissible-Rejection of application was held to be justified-No appeal lies under section 260A against an order rejecting application-Writ is only remedy. [S. 80IB, 260A, Art. 226]

S. 244A : Refund-Interest on refunds-Excess advance tax paid-Entitle to interest.

S. 220 : Collection and recovery-Assessee deemed in default-During pendency of appeal entire demand was recovered-High Court directed the CIT(A) to decide the appeal on merits in accordance with law, expeditiously, preferably within two months from the date of presentation of copy of the order. [S. 144, 147, 220(6), Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Dividend received by a Netherland company from Indian Company-Liable to deduct lower withholding tax rate of 5 per cent instead of 10 per cent-DTAA-India-Netherland. [S. 9(1)(iv), Art. 10, Art. 226]

S. 194J : Deduction at source-Fees for professional or technical services-Payment made for acquiring land for implementation of Bangalore Metro Rail Project-Assessee in default-Failure to deduct tax at source-Matter remanded to the Tribunal to determine whether payments made KIDB included service charges. [S. 201(1), 201(IA)]