S. 220 : Collection and recovery – Assessee deemed in default –Maintainability of Writ vis-à-vis fraudulent withdrawal from attached bank account – Conduct of the assessee disentitles it to any relief under Art. 226 of the Constitution of India.

S. 197 : Deduction at source – Certificate for lower rate -.Maintainability of Writ against cancellation of certificate –Assessee not stating all facts fully and truly and the suppression may have been on account of mistake as it would stand exposed on the other side having notice of the same – Petition allowed to be withdrawn as prayed by assessee and costs of Rs 75,000 to be deposited for filing fresh petition

S.154:Rectification of mistake -Intimation-Refund due to senior Citizen -AO ought to have granted the refund due to the assessee as per the order of CIT(A)- Before the Court the , Commissioner of Income tax assured that the refund along with interest will be granted with in six weeks . High Court recorded sincere appreciation for the proactive and sensitive manner in which the Commissioner of Income -tax has intervened to ensure that injustice caused to the assessee is addressed .[S. 143(1),237 ]

S. 153A : Assessment – Search or requisition –Search based on incriminating material and during search also certain documents relating to suppressed income not offered in tax return filed ,hence, it could not be said that the assessment are non-est-Reassessment beyond four years was held to be justified [ S.147, 149 ]

S.147: Reassessment-After the expiry of four years- There was an outside alien material which had later on come on record therefore reassessment was held to be valid .[S.148 ]

S. 132 : Search and seizure – Once warrant of authorization is issued against any person, then seized amount is required to be retained by Income-tax Authority – Department is entitle to retain cash till final conclusion of proceedings under the Act.

S. 119 : Central Board of Direct Taxes- Refund -Application for condonation of delay in filing return of income and claiming refund of TDS – PCIT rejected the application on merits of claim / extent of exemption and not considering the criteria required to be satisfied by assessee-Impugned order is set-aside to the file of PCIT for fresh disposal.[ S.237 ,264 ]

S. 80IB : Industrial undertakings – Activity of supplying the audio of the background sound to the film already shot by customers is manufacture and entitle to deduction.

S. 45:Capital gains –Agricultural land – Mere categorization of land as Nilam (Paddy land) in revenue records is not sufficient to treat land as agricultural land – Land not being used for agricultural purposes assessable as capital gains .[S.2(14)(iii)]

S. 43(6) : Written down value – For computing WDV depreciation allowed under the State enactment cannot be reduced [S.32 . Kerala Agricultural Income-tax Act, 1991 ]