S. 220 : Collection and recovery-Assessee deemed in default-High-pitched assessment-Pre-deposit of 20 per cent. of assessed tax-Discretion to waive pre-deposit, Effect of CBDT circular. Circular cannot override powers of appellate authority-Commissioner considering facts and rejecting application but granting facility of paying tax in instalments-Circular cannot override powers of appellate authorities-CBDT Instruction No. 96, dated 21-8-1969-Writ petition dismissed. [S. 119,220(6), 246, Art. 226]

S. 159 : Legal representatives-Death of assessee-Appeal to Commissioner (Appeals)-Appeal against order passed while assessee alive-Proper procedure to be followed-Existence of alternative remedy-Appeal against assessment order-Defect in filing appeal-Not entitled to invoke writ jurisdiction against assessment order-Writ petition dismissed. [S. 143(3), 221(1), 246A, Art. 226]

S. 158BC : Block assessment-Undisclosed income-Benami companies-High Court holding findings of fact if not perverse cannot be interfered with in appeal-Order of Tribunal affirmed. [S. 132, 158BB, 260A]

S. 158BB : Block assessment-Computation-Undisclosed income-Particular income did not fall within the period of block assessment-Amount not assessable. [S. 260A]

S. 153C : Assessment-Income of any other person-Search-No incriminating material-Satisfaction notes had not recorded any reasons-SLP of revenue dismissed on account of delay and also on merits. [Art. 136]

S. 153A: Assessment-Search-No incriminating material found during search-Completed assessment cannot be interfered with.[S.260A]

S. 153: Assessment-Reassessment-Limitation-Order giving effect to the order of Tribunal-Transfer Pricing-Raising demand Order raising demand contrary to order of Tribunal-Order set aside.[S. 92CA, 153(3), 156, 254(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without considering reply of assessee-Not valid.[S. 147, 148, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Order passed without giving assessee opportunity to be heard-Not valid.[S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reasons for notice not disclosed-Reassessment notice quashed and set aside.[S. 147, 148, 148A(b), 148A(d), Art. 226]