S. 221 : Collection and recovery-Penalty-Tax in default-Return filed in wrong form-Writ petition dismissed-Granted liberty to file application for rectification with direction to Department to consider permitting assessee to file return of income in appropriate form. [S. 139(4A), 154, 221(1), Art. 226]

S.206AA: Requirement to furnish Permanent Account Number-Deduction of tax at source-Immoveable property-Where purchasers deducted tax at source at 1% under section 194-IA on sale consideration and vendor had furnished PAN which was accepted by the Department’s portal, subsequent demand treating PAN as invalid and alleging short deduction at 20% under section 206AA was unjustified-PAN had been linked with Aadhaar and late fee paid by vendor-No failure on part of deductors-Orders passed without considering relevant material and in violation of principles of natural justice were quashed. [S.194-IA, Income-tax Rules, 1962 r.30(2A), Art.226

S. 201 : Deduction at source-Failure to deduct or pay-Compensation for acquisition of land-Deduction of tax on payment of interest on compensation or enhanced compensation-Legal advice-Land Acquisition Officer acted upon directions of his superior, District Revenue Officer who in turn took legal advice which was based on High Court order-Land Acquisition Officer not at fault-Order levying penalty set aside.[S.45(5)(b), 56(2)(viii), 194A, 194LA, Land Acquisition Act, 1894.S. 28, Art. 226]

S. 153D : Assessment-Search-Approval-Mechanical approval invalid.[S. 132, 153A, 260A]

S. 153C : Assessment-Income of any other person-Search- Assessment order passed many years after assessee had filed return-Order passed without giving assessee opportunity to be heard-Order to be treated as notice and assessment to be made after giving assessee opportunity of being heard-The Assessing Officer was directed to provide a reasonable opportunity to be heard, including a personal hearing, and thereafter issue a fresh assessment order within two months. [S. 132, 143(3)]

S. 153C : Assessment-Income of any other person-Search-Objection to jurisdiction-Delay in filing-Writ petition to quash the assessment order is dismissed. [S. 132, Art.226]

S. 151 : Reassessment-Sanction for issue of notice Conducting inquiry, providing opportunity before issue of notice-Not typographical error-Sanction for issue of notice-Principal commissioner-Non application of mind-Approval under section 151 granted without proper application of mind-High Court quashed notices and orders-SLP delay of 181 days-SLP dismissed on grounds of delay and on merits. [S. 148 148A(b), 148A(d), Art. 136]

S. 149 : Reassessment-Time limit for notice-Non-resident-Assets located outside India-Rule against retrospectivity-Intent and language to be considered-Whether new time limit would apply where assessments concluded prior to date of amendment-Matter referred to larger Bench-Finance Act 2012) (2012) 345 ITR 1 (St). [S. 147, 148, 149(1(c), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Amalgamation-Notice issued to non-existent transferor assessee after court-approved amalgamation-Assessment order passed against dissolved company-Notice and consequential proceedings invalid.[S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Conversion of firm into private limited company-Notice in name of non-existent dissolved firm-Reassessment proceedings initiated against dissolved firm-All transactions actually conducted by successor company using its permanent account number-Department’s failure to consider conversion despite intimation Notice issued under section 148 and reassessment proceedings and reassessment order passed in name of non-existent firm set aside.[S. 142(1) 144, 144B, 147, 148, Art. 226]