S. 254(1) : Appellate Tribunal-Powers-Remand-Cross appeal-Power should not be exercised in an arbitrary manner.[S. 260A]

S. 254(1): Appellate Tribunal-Duties-Cross objection-Cross-objection only to support first appellate order and no arguments advanced in support thereof-Appeal for other two years Adjudication of issue would apply mutatis mutandis to remaining two assessment years-No question of law arises.[Form No 36A, S. 260A]

S. 245C : Settlement Commission-Settlement of cases-Matter remanded to Settlement Commission-High Court-Review Power limited Review petition not entertainable unless there is an error apparent on face of record [S. 245H, Art. 226, Civil Procedure Code, 1908, s. 114, Sch. 1, O. 47, r. 1.]

S. 245C : Settlement Commission-Settlement of cases-Failure of Settlement Commission to record satisfaction that assessee has made full and true disclosure as to income and manner of earning it-Grant of immunity not in accordance with law-Matter remanded to Settlement Commission. [S.245H, Art. 226]

S. 245C : Settlement Commission-Settlement of cases-Conditions-Bogus purchases-Conduct of assessee not showing co-operation in proceedings-Disclosure was not full and true-Order of settlement commission set aside. [S. 245D(4), 245H(1), Art. 226]

S. 244A : Refunds-Interest on refunds –Equalisation levy-Refund Interest on refund equalisation levy paid by assessee after three years compensation for use and retention of money collected in excess-Direction for payment of interest at rate of six per cent. From April 1 of the year following the financial year in which excess payments were made by assessee till date of actual refund-When the collection is illegal, there is a corresponding obligation on the Department to refund such amount with interest inasmuch as they have retained and enjoyed the money deposited. A refund due and payable to the assessee is a debt owed and payable by the Department.[Finance Act, 2016, ss. 164(i), 165, 166, 168(1), Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal before CIT(A)-20 per cent of demand Computation of such amount-Amounts deducted and collected at source to be factored-The Assessing Officer could not have recovered more than 20 per cent of demand. [S. 156, 246A, 250, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Order passed beyond reasonable time-Barred by limitation-Deduction of tax at source default after four years from financial years in question. [S. 201(1) 201(IA), 260A]

S. 197 : Deduction at source-Certificate for lower rate-Assessing Officer passed an order on the assessee’s application under section 197 of the Income-tax Act, 1961 determining the rate of deduction of tax of 0.80 per cent. instead of lower rate of 0.35 per cent. on payments covered by section 194-0-Order set aside.[S.194-O, Art. 226]

S. 158BB: Block assessment-Computation-Undisclosed income –Books and documents discovered during search-Addition is valid. [S. 132, 260A]