S.226: Collection and recovery – Stay- Pendency of appeal -High pitched assessment -Notional rent -Prima facie case for grant of stay [ S.12A , Art , 226 ]

S.226: Collection and recovery -Appeal Against assessment pending before Tribunal — High Court will not interfere- Department was directed to release the buses solely for use in college activities – Tribunal is directed to take up the stay petition and appeal for hearing and disposal forthwith . [ S. 12AA, 153A , Art .226 ]

S. 179 : Private company – Liability of directors -Inability to recover dues from company — Revenue should establish inability to recover due from the Company. [ Art .226 ]

S. 179 : Private company – Liability of directors – Auction sale of attached property – A going concern by virtue of order of National Company Law Tribunal does not alter situation of default of tax [ Art .226 ]

S. 158BD : Block assessment – Undisclosed income of any other person – Search on partners- Assessment in status of Association of persons Justified — Levy of interest u/s 158BFA(1) is held to be valid . [ S.184 158BFA(1) ]

S. 158BC : Block assessment – Search and seizure – The authorities are under an obligation to examine the validity of the search and only thereafter proceed to initiate the block assessment proceedings- Addition made as undisclosed income is held to be bad in law [ S.132 132A, , 292CC ]

S.147: Reassessment — Return submitted — Notice on ground that returns had not been submitted — Loan transactions accepted in original assessment —Notice seeking to assess outstanding liability as income from other sources — Held to be not valid [ S. 56, 148 , Art .226 ]

S.147: Reassessment —Book profit – Provision for bad and doubtful debt- Oder of the AO was in accordance with the judgement of the Supreme Court – Subsequent retrospective amendment withdrawing deduction — Notice based on amendment is held to be not valid .[ S. 115JA , 115JB 148 ]

S.147: Reassessment-After the expiry of four years- One year with in four years- Audit objection – Amortisation of programme/movie cost and deduction of tax on foreign remittances- No failure to disclose material facts-Reassessment notice is not valid .[S.148 ]

S. 144C : Reference to dispute resolution panel – Provision Applicable From Assessment Year 2011-12 – Insertion of S .144C By Finance (No. 2) Act Of 2009 — Provision applicable from assessment Year 2011-12 — Circular In 2013 stating that provision would be applicable from October 2009 is held to be not valid .