S. 270AA : Immunity from imposition of penalty, etc-Opportunity of hearing-Order passed without giving an opportunity of hearing is bad law-Order is set aside. [S. 264, 270A(9), 270AA(3), 270AA(4), Art. 226]

S. 260A : Appeal-High Court-Monetary limits-Dismissal of miscellaneous application-Order under section 254(2) is not appealable. [S. 10(38), 45, 254(2), 268A]

S. 244A : Refunds-Interest on refunds-Payment of excess amount of equalisation levy-Entitle to interest on equalisation levy up to payment of refund. [Finance Act, 2016, S. 166,168, Art. 226]

S. 244A : Refunds-Interest on refunds-The Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020-Delayed payment-Entitle to interest on refund amount of delay beyond period of 90 days from date of refund. [The Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020,S.7, Form Nos, 3, 4, 5]

S. 241A : Refunds-Withholding of refund in certain cases-In anticipation demand without even recording reasons-Refund cannot be denied. [S. 244A, Art. 226]

S. 239 : Refunds-Limitation-Central Board of Direct Taxes-Refund-Rejection of application on condonation of delay-Order of Commissioner is affirmed.[S.119(2)(b), Art. 226]

S. 205 : Deduction at source-Bar against direct demand-Tax deducted at source on salary-Employer has not deposited with Department-Assessee could not be penalized for failure of employer to perform his duty to deposit deducted tax.[S.192, 199, Art. 226]

S. 199 : Deduction at source-Credit for tax deducted-Failure to deposit the tax deducted by the deductor-Deductee cannot be denied the credit for tax deducted. [S.199(1), 221, 260A, 271C R.]

S. 194N : Payment of certain amounts in cash-Deduction at source-Interest other than interest on securities-co-operative society-Circulars issued by Tamil Nadu State Apex Co -Operative Bank directing assessee-Co-operative society to comply with sections 194N and 194A is valid-Constitutional validity is affirmed. [S. 194A, Art, 226]

S. 158BE : Block assessment-Time limit-No statement was taken of assessee-No substantial question of law. [S. 132,132A, 158BC, 260A]