S. 245D : Settlement Commission-Validity of the order could not be challenged on the ground that assessee’s paper book was not filed in advance as the Commission had not passed its order on the basis of such paper book- Petition of revenue is dismissed. [S. 245D(4)]

S. 244A : Refund–Interest on refunds–Filing of Form 29B not essential for processing of return and granting of refund.- Interet is payable from date of filing of revised return [S. 154, Form 29B ]

S. 226 : Collection and recovery–Modes of recovery–Recovery proceedings set aside as there was no valid service of assessment notice–Writ petition could not be entertained as alternate remedy was available [S. 156, Art. 226]

S. 199 : Deduction at source-Credit for tax deducted–property sold –rent passed on the respective owner–on such passing TDS also deducted by assessee–Held, credit of TDS deducted by original tenant can be claimed by the assessee.

S. 158BD : Block assessment-Undisclosed income of any other person – Separate satisfaction of the AO not necessary when Tribunal had recorded such satisfaction in the case of the searched person.[S. 158BC]

S. 158BB : Block assessment–Computation-Undisclosed income– Estimation of profits can be made on the basis of both, material recovered in the search as well as the material available with the AO-Appeal of the revenue is partly allowed.

S. 153C : Assessment-Income of any other person-Search and seizure–Addition made based on document seized at the premises of third party–Held, presumption u/s. 292C would apply in case of person from whose premise the document was seized–Held, addition burden on the AO in such case–Held, no proper enquiry by the AO – Held addition deleted. [S. 69, 292C]

S. 148 : Reassessment-The officer recording the reasons and the officer issuing notice has to be the same person-Any inherent defect therein cannot be cured -The fact that the assessee participated in the proceedings is irrelevant. [S. 147, 148(2), 292B]

S. 147 : Reassessment–Failure to follow the procedure laid down in GKN Driveshafts (India) Ltd v. ITO (2003) 259 ITR 19 (SC) and to pass a separate order to deal with the objections- Renders the assumption of jurisdiction by the Assessing Officer ultra vires. [S. 148]

S. 147 : Reassessment-After the expiry of four years–Survey— Materials clearly showed that the sales declared were to be suspected—Re-opening was sustainable. [S. 133A, 148]