Petitioner filed three writ petitions seeking direction to the respondents to give effect to the appellate orders passed by the appellate authority ie. Commissioner of Income-tax (Appeals) Allowing the petitions the Court held that  in order to comply with the provisions of section 153(5), the orders giving effect to the appellate orders should have been passed by June 30, 2019. If the extended period of six months was added to this, then the orders ought to have been passed by December 30, 2019. However, nothing had been shown as to whether the Asst. Commissioner made a written request before the Principal Commissioner for extension of time and was granted such extension of time on the latter’s being satisfied. Thus, there was delay in passing the orders by the Asst. Commissioner giving effect to the appellate orders. The requirement to pay interest under section 244A was also missing in the orders which were also silent on the adjustment of the 20 per cent. of the initial outstanding dues paid by the assessee before the Commissioner (Appeals) while filing stay applications. The impact of Circular No. 19 of 2019, dated August 14, 2019 ([2019] 416 ITR (St.) 140) issued by the Central Board of Direct Taxes on the orders dated August 11, 2020, December 14, 2020 and December 14, 2020 was also required to be assessed because those orders had been manually issued without quoting any document identification number. There were outstanding demands against the assessee from the assessment years 2008-09 to 2017-18 which were required to be adjusted against any refund that was to be made to the assessee. Therefore, the Principal Commissioner was to consider those aspects and the impact of the Board’s circular and thereafter decide afresh the issues in respect to giving effect to the orders of the Commissioner (Appeals) passed under section 250 for all the three assessment years 2008-09, 2013-14 and 2014-15. (AY.2008-09, 2013-14, 2014-15)