S. 250 : Appeal-Commissioner (Appeals)-Cryptic order-Audit of accounts-Business-Unexplained trade receivables-Matter remanded. [S.44AB]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Draft assessment order-Appeal is not maintainable. [S. 144C(1), 144C(13)]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Draft assessment order-Appeal is not maintainable. [S. 144C(1), 144C(13)]

S. 244A : Refund-Interest on refunds-TDS credit claimed as appearing in Form 26AS-Short credit granted by AO-Matter remanded to verify Form No. 26AS and grant interest. [Form No 26AS]

S. 244A : Refund-Interest on refunds-Settlement commission-Total amount refunds determined by the ITSC which has been granted after delay of 98 months-Eligible to receive the interest. [S. 240, 245D(4)]

S. 234E : Fee-Default in furnishing the statements-Delay in filing TDS statement up to 1 June 2015 would not attract fee under section 234E since amendment to section 200A of the Act enabling the AO to make adjustment on account of late filing fee while processing TDS return is prospectively effective from 1 June 2015. However, in case the delay is continuing from prior to 1 June 2015, fees shall be leviable from 1 June 2015 up to the date of filing the TDS return. [S. 200A]

S. 234C : Interest-Deferment of advance tax-No default on the part of the assessee in payment of advance tax as per returned income-Levy of interest is not justified.

S. 195 : Deduction at source-Non-resident-Interest neither paid nor claimed as an expense not subject to withholding tax-Limitation-Failure to deduct or pay-Order for the financial year 2010-11 was passed seven years after the end of the financial year is held to be barred by limitation. [S. 201(1), 201(IA), 201(3)]

S. 163 : Representative Assessee-AO passed an order holding Assessee as representative assessee/agent of the non-resident-TheTribunal held that Assessee’s status mentioned as individual as against representative assessee in the order giving effect to ITAT’s directions is a curable defect. [S. 45, 50C, 160(1), 292B]

S. 158BD : Block assessment-Undisclosed income of any other person-Notice was issued before receipt of seized material from the Assessing Officer of the searched person-Order was quashed. [S. 132, 132A]