S. 143(3) : Assessment-Validity-Natural justice-Cash credits-Foreign in ward remittances-E-filing portal was dysfunctional-Order set aside. [S. 68, 115BBE, 143(2), 156, Art. 226]

S. 143(3) : Assessment-Validity-Order passed after death-After conclusion of submission before passing of order the assessee expired-Order of Tribunal quashing of the order was set aside-The Assessing Officer was directed to issue notice to the legal representatives of the deceased and thereafter pass afresh order of assessment. [S. 159(2)]

S. 132 : Search and seizure-Validity-Authorisation-Reason to believe-Non filing of return-Department can conduct survey at one place and Search at another place-Issue of summons is not mandatory-Search action is held to be valid. [S. 132(1)(c), 132(4), 133A, 153A, 292CC, Art. 226]

S. 92C : Transfer pricing-Arm’s length price-Computation-TNMM-Alternative remedy-Writ to quash the assessment order-Writ is held to be not maintainable. [S. 92CA, Art. 226 ]

S. 37(1) : Business expenditure-Scientific expenditure paid to research association-Condition not satisfied-Alternative claim-Allowable as business expenditure. [S. 35 (1)]

Direct Tax Vivad Se Vishwas Act , 2020

S. 3: Amount payable by declarant – Filing of declaration and particulars to be furnished – Appeal of assessee and department appeal – Option is with the declarant to decide which matter to be settled -Clarification issued by the CBDT is binding on the department – The Department was directed to accept the declaration filed by the assessee only in respect of appeal of assessee [ S. 4, Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(j):Disputed tax – Tax arrear- Amount payable by the assessee could not be increased by withdrawing interest already granted under section 244A of the Act . [ S. 2(1)(o), 3, 7, Income -tax , S. 244A , Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(ii): Appellant – Period of limitation for filing an appeal before the High Court was not over – Period of limitation for filing appeal would start from date of receipt of certified copy as per section 260A (2)(a)- Rejection of declaration was held to be not valid – [ Income -tax Act ,S. 260A(2)(a) , Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Order of condonation of delay relates back to the filing of an appeal – Rejection of application was held to be not valid [ S.3, 9 , Art , 226 ]

Direct Tax Vivad Se Vishwas Act , 2020

S. 2(1)(a)(i): Appellant – Pendency of appeal – Condonation of delay – Appeal could be pending even if delay was not condoned, irregular or incompetent – Non availability of order cannot be the reason for not availing the benefit of any provision or scheme to the Citizens – Designated Authority was directed to accept the declaration filed by the petitioner . [ Art , 226 ]