S. 4 : Charge of income-tax -Celebrity-Damages for reputation- Compensation received by a film actress from Coca Cola India Limited (CCIL) towards damages caused to her reputation-Cannot be assessed as any benefit, perquisites arising to her out of exercise of profession- Not liable to tax. [S. 2(24) 28 (i)]

S. 251 : Appeal-Commissioner (Appeals)–Ex parte order- Dismissal of appeal in limine-CIT(A) cannot dismiss an appeal in limine on account of non-prosecution or if assessee seeks to withdraw appeal or if assessee does not press appeal- Order of CIT(A) is set aside. [S. 144, 250(1)]

S. 234E : Fee-Default in furnishing the statements- Prior to 1-6-2015, AO did not have power to charge fees under S. 234E while processing TDS returns-In absence of enabling provision fees cannot be levied in respect of intimation issued under S. 200A prior to 1-6-2015. [S. 200A]

S. 199 : Deduction at source-Credit for tax deducted-TDS related to HUF was credited to assessee’s TDS account-HUF had not availed benefit of such TDS certificate- Denial of refund is held to be not justified. [ S. 10(37), 194LA]

S. 164 : Representative assessees-Charge of tax – Beneficiaries unknown -Un registered trust- Trustees filing their return showing taxable income – Trust is to be assessed as an AOP and the income would be taxable at maximum marginal rate .[ S.12A, 164(1), 167B ]

S. 153 : Assessment–Reassessment–Limitation–Settlement commission admitted the Application on 30-8-1996, admitted tax and interest was not paid and during pendency of proceedings- S. 245HA and 245D were amended providing abatement due to non-payment by 31-7-2007-Constitutional validity of which was challenged and finally case was abated in 2016- Assessment order was passed within 60 days was not time barred. [S. 245C(1), 245HA, 245D]

S. 144C : Reference to dispute resolution panel -Non -speaking order – Order passed by DTP without giving any reasons for rejecting objections raised by assessee- ,Order was set aside and, matter was to be remanded back for disposal afresh.[S. 92C]

S. 143(3) : Assessment-Form 26AS-Merely on the basis of information form 26AS submitted by the deductor, addition cannot be made, as the assessee had no control over inputs made by the deductor. [ S. 4]

S. 71 : Set off of loss-One head against income from another-Assessee has the option to set off business loss against capital gains – It is not mandatory. [S. 71(3), 80]

S. 69B : Amounts of investments not fully disclosed in books of account –Undisclosed investments- Excess stock-Mismatch in quantity of stock- Reconciliation filed with District Supply Officer was accepted -Addition is held to be not justified.