S. 226 : Collection and recovery–Stay–Single judge directed the assessee to deposit 40 percent of total enforceable demand and furnish sufficient security for 35 percent of the total enforceable demand. [S. 220, 226(3)]

S. 195 : Deduction at source-Non-resident-When the payment is not taxable–Not liable to deduct tax at source.

S. 153A : Assessment–Search-Block assessment-Search warrant in the name of firm–Documents seized–Subsequent change of address of firm–Search not invalidated–Assessment is held to be valid. [S. 132]

S. 148 : Reassessment–Notice issued to deceased person-Legal Representative of such person not waiving right to notice-Notice is held to be invalid. [S. 147, 292B]

S. 148 : Reassessment-Settlement of cases-Order passed by Settlement Commission-Notice of reassessment in respect of issues covered by such order is held to be not valid. [S. 147, 245C, 245D(4), 245I, Art. 226]

S. 148 : Reassessment–Territorial Jurisdiction of High Court- Assessment at Hyderabad-Notice of reassessment at Mumbai-Bombay High Court has discretion to refuse to consider writ petition. [S. 147, Art. 226]

S. 148 : Reassessment–Notice issued in name of dead person- Objection raised–Notice is not valid–Subsequent proceedings are also to be quashed. [S. 159, 292B]

S. 147 : Reassessment-Survey–Retraction-Notice based solely on statement recorded during survey-Held to be not valid. [S. 132(4), 133A(iii), 148]

S. 147 : Reassessment -Filing of return not an admission that notice is valid-Exempt from filing of return-Investment in subsidiary did not give rise to taxable income-Re assessment notice is held to be not valid. [S. 115A(5), 148, Art.226]

S. 147 : Reassessment -Deemed dividend- Advances received from company-Two partners are shareholders with substantial interest-Reassessment is held to be valid. [S. 2(22)(e), 148 ]