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]

S. 147 : Reassessment–Alternative remedy–Writ petition was dismissed on the ground that the assessee had availed alternative remedy. [S. 148, 251, Art. 226]

S. 147 : Reassessment–Fishing enquiry–Information from intelligence wing-Builder-Make detailed enquiry-Reassessment is held to be bad in law. [S. 28(i), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Outstanding credit balances-No failure to disclose material facts– Reassessment is held to be not valid. [S. 148, Art, 226]