S. 222 : Collection and recovery-Certificate to Tax Recovery Officer-Amalgamation-Tax Recovery Officer could not seek recovery of taxes of reassessment from assessee-company inasmuch as assessee neither had been served with notice of reopening of assessment, nor had any occasion to participate in such reassessment proceedings. [S. 147, 148, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default–Stay –Penalty–Pendency of review petition-Discretion must be exercised judiciously–Rejection of application for stay of recovery of penalty is held to be without application of mind–No waiting for three days in terms of order passed-Held to be not valid. [S. 220(6), 245, 271(1)(c), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default– Pendency of appeal before CIT(A) and condonation of delay– Offered to pay 10% of tax demand–Court directed the CIT(A) to dispose the application for condonation od delay–Not to recover further tax amount until disposal of applications for condonation of delay. [S. 246A, Art. 226]

S. 194H : Deduction at source–Commission or brokerage– Guarantee commission paid to bank is not covered under commission or brokerage–Not liable to deduct tax at source. [S. 201(1), 201(IA)]

S. 194C : Deduction at source–Contractors advertisement services-Principle of natural justice must be followed-Assessing Officer is not justified in deciding that tax should be deducted under Section 194J without giving an opportunity of hearing. [S. 194J, 197,201(1), 201(IA), Art. 226]

S. 179 : Private company-Liability of directors–Alternative remedy is available by way of revision-Writ petition is dismissed. [S.264, Art.226]

S. 158BFA : Block assessment–Penalty–Limitation-Pursuant to supreme Court’s order deciding quantum of appeal in favour of revenue–Dormant penalty proceedings were reinitiated–Order is not barred by limitation–Order of Tribunal was merged with the order of the Supreme Court. [S. 158BFA(3)(c), 253, 271(1)(c), 275]

S. 148 : Reassessment–Jurisdiction-Deputy Commissioner had jurisdiction to issue notice–Petition dismissed. [S.147,Art. 226]

S. 148 : Reassessment–Notice–Issue of notice prior to recording of reasons for reopening of assessment is held to be without jurisdiction–Deserves to be quashed–Defects could not be cured by invoking S.292B of the Act. [S. 147, 292B ]

S. 147 : Reassessment–Agricultural income-Advisory issued by the department–Verify the income-Undisclosed income-No tangible material-Reassessment is held to be bad in law. [S. 2(IA), 148, Art. 226]