S. 251 : Appeal-Commissioner (Appeals)-Powers-Survey-Surrender of income-No effective disposal of appeal-Matter remanded to the file of the CIT(A).[S. 69 to 69D, 115BBE, 133A]

S. 220 : Collection and recovery-Assessee deemed in default-Seized cash-Adjustment-Notice of demand dated 30-12-2016-Cash adjusted on 21-3-2018-Cash seized was available with the Department-Interest cannot be charged. [S. 132B]

S. 201 : Deduction at source-Failure to deduct or pay-Short deduction of tax deducted at source-Assessing Officer is directed to look into contention of assessee with regard to incorrect levy of interest under section 201(1A).[S. 194C, 194J, 201(IA)]

S. 199 : Deduction at source-Credit for tax deducted-Not reflected in Form 26AS-Submitted supporting documents-Matter remanded to Assessing Officer for proper verification.[S. 143(1), 154, 201, Form 26AS.]

S. 154 : Rectification of mistake-Mistake apparent from the record-Provision for expenses-Not claimed as application of income-Order of the CIT(A) quashing the rectification order is affirmed. [S. 11]

S. 151 : Reassessment-Sanction for issue of notice-Date of sanction for issuance of notice-Date on which the notice is uploaded on ITBA portal of department-Not the date on which was communicated manually. [S. 148]

S. 147 : Reassessment-Unexplained investment-Purchase of land in another person-Issue is pending before under adjudication before authorities under PBPT Act-Matter is restored to file of AO. [S. 69, 148, Prohibition of Benami Property Transaction Act, 1988, S. 72]

S. 147 : Reassessment-Client code modification-Report from Investigation wing–Unexplained Moneys-Bogus commodity trading-Assessee is able to establish that its own funds were utilized to conduct transactions on NSEL platform-Reopening is quashed. [S. 68, 69A, 148]

S. 147 : Reassessment-Share premium-shareholders of amalgamating company in pursuance of approved amalgamation scheme-Issue of share premium was duly examined by Assessing Officer in original assessment proceedings-Order of CIT(A), quashing of reassessment is affirmed. [S. 56(2)(viib), 148]

S. 147 : Reassessment-After the expiry of four years-Penny stock-Long term capital gains-Re assessment is bad in law.[S.68]