S. 254(1) : Appellate Tribunal-Powers-Deletion of penalties by the CIT(A) without obtaining remand report-Order remand-Held to be justified-Certain observation are deleted. [S. 271D, 271E, R. 46A]

S. 254(1) : Appellate Tribunal-Duties-Procedure for registration-Trust or institution-Activities Order of Tribunal granting registration without considering whether activities of trust charitable-Order not valid-Matter remanded to Tribunal. [S. 11(4), 11(4A), 12AA]

S. 245 : Refunds-Set off of refunds against tax remaining payable-Recovery of tax-Must be given information regarding proposed adjustment-Strictures-For not obeying and considering the judgments of the Supreme Court, as well as the provisions of sections 220(6) and 245 of the Act and the circulars of the Department Cost of Rs 50000 was imposed on the Assessing Officer to be deposited with the Rajasthan State Legal Services Authority. [S. 220(6), 222, 223, 246A, Customs Act, 1962 S. 129(e), 235(f), Art. 14, 19, 265]

S. 244A : Refunds-Interest on refunds-Protective assessment-Disputed tax settled under Direct Tax Vivad Se Vishwas Scheme-Order passed granting refund-Entitle to refund and interest. [S. 154, 237, Direct Tax Vivad Se Vishwas Scheme, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Attachment and sale of immoveable property-Auction sale-Forfeiture of amount-Mistake in crediting the amount by mistake-Not entitle to credit wrongly credited in 26AS-Writ petition dismissed. [SCH II, part III Rule 57, 58, Form 26AS, Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Dividends-Rate of deduction-Direction was issued for issuance of certificate permitting deduction at 5 Per Cent. DTAA-India-Switzerland. [Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Agreement providing for rate of deduction at 10 Per Cent.-Protocol providing for deduction at lower rate-Lower rate to be adopted-DTAA-India-Netherlands [Art.].

S. 194A : Deduction at source-Interest other than interest on securities-Interest awarded by Motor Accidents’ Tribunal under Motor Vehicles Act-Not income-Not liable to deduct tax at source-Any provision for deduction of tax at source in the section would not govern the taxability of the receipt. [S. 2(24), 56(2)(vii), 145A, 145B, 194A(3), Motor Vehicles Act, 1988, S. 171, Art. 226]

S. 154 : Rectification of mistake-Recording of satisfaction-No error apparent on face of record-Rectification order not valid. [S. 14A, R. 8D]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Show cause notice-Must be given minimum period of seven days to reply the notice-Reply sent to registered post-Refusal to consider reply on the ground that it had not been sent through E. Portal-Not valid-Order quashed and set aside. [S.148A(b), Art, 226]