S. 246A : Appeal – Commissioner (Appeals) – Appealable orders – The assessment order cannot be merged with reassessment order as both are two separate orders. [ S.143(3) ,147 ]

S. 201 : Deduction at source – Failure to deduct or pay -Employee of society under Societies Registration Act, 1860 – The Employees of society cannot be equated with employees of Central Government and, therefore, applying clause (ii) of sub-rule (1) of rule 3 and treating assessee as assessee-in-default is justified. [ S. 17 ,192. R.3 ]

S. 194J : Deduction of tax at source – Fee for professional or technical services – Roaming charges paid to other operators for using their network, payment in is not liable to deduct tax at source .

S. 194H : Deduction of tax at source -Trade discount – Discount offered is to be regarded as ‘commission’ -Liable to deduct tax at source .

S. 147: Reassessment – After expiry of four years – No accommodation entries were found in books of assessee- The AO plainly relied on the information from the investment wing, there was nothing in the reassessment recorded for reopening of assessment – Reassessment is held to be not valid . [ S.148 ]

S. 145: Method of accounting – Failure to produce the necessary details as asked by the AO-Rejection of the books of accounts is held to be justified .[S.145(3) ]

S. 132(4): Search and Seizure – Statement on oath – Statement was made on oath by the Managing Partner of a firm that the income returned was less than the actual, and which was not retracted in a reasonable period of time, the addition made by the AO of the undisclosed income was sustainable. [ S.132 ]

S. 127 : Power to transfer cases – An order passed after the search and seizure operation cannot confer jurisdiction to the AO, if particulars of the assessee including its name, status, address, PAN and AO before whom it was originally being assessed were not correctly mentioned and also no opportunity of being heard was given – Such defects cannot be said to be technical in nature and are not curable u/s. 292B of the Act. [ S.292B ]

S. 80IC: Special category states – Where no investigations or special exercise was done to shown that the amount claimed as deduction was actually incurred, the claim of the assesee could not be disallowed.

S.153D:Assessment – Search and seizure – The requisite for approval for assessment from JCIT is mechanical and not proper i.e. given without due application of mind, the assessment order is held to be bad in law . [ S.153A]