S. 195 : Deduction at source-Non-resident-Payment towards reimbursement of salary of seconded employees-Not liable for TDS –DTAA-India–USA. [S. 9(1)(vii), 90, 195(2), 197(2), Art. 12, Art. 226]

S. 153 : Assessment-Reassessment-Limitation-Finding or direction in appeal etc.-Stay of proceedings-Dismissal of writ petition-AO required to complete reassessment within sixty days from vacation of stay-Reassessment quashed as time barred. [S. 148, 153(6), Expln. 1 proviso, 245C, Art. 226]

S. 148 : Reassessment-Notice-Territorial jurisdiction of High Court-Place of assessing authority-Cause of action-Forum conveniens-Notice issued by income-tax officials in Kolkata-Writ jurisdiction depends on the authority passing the order within the territory, and not on the assessee’s residence or registered office-Assessee relegated to remedies at Kolkata. [Art. 226]

S. 147 : Reassessment-Within four years-Issues already examined in original assessment-Change of opinion-Reasons recorded without application of mind-Objections not properly dealt with-Reassessment notice and order disposing objections quashed. [S. 36(1)(vii), 36(1)(viia), 80-IA, 143(3), 148, Art. 226, Companies Act, 2013, S. 129]

S. 147 : Reassessment-Information-Computer generated DIN-AO examined the information and transaction documents received from the complainant after giving opportunity of hearing to the assessee-Writ to quash proceedings dismissed. [S. 143(3), 143(3A), 148, Art. 226]

S. 147: Reassessment-Validity-High-pitched assessment on non-existing entity-Addition made on basis of Multi Year MNS Data without application of mind-Merger of assessee-bank and surrender of PAN ignored-Sanction under S. 151 mechanical-Reassessment was quashed-Exemplary costs of Rs 1 crore was proposed for passing high pitched assessment order contrary to the facts available on record. [S. 144, 148, 151, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Failure to issue notice u/s 143(2)-Error in Form 10CCB regarding date of commencement of production-Date of grant of licence cannot normally be date of commencement of business –Mistake of Chartered Accountant in the Form No 10CCB-No failure to make true and full disclosure-Extended limitation of 6 years not available-Reassessment notice quashed. [S. 80IB, 143(2), 143(3),148, Form 10CCB, Art. 226]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Capital gains-Reopening would amount to review of the assessment order which is not permissible. [S. 148, Art. 226]

S. 144B : Faceless Assessment-Reassessment-No jurisdictional error-Writ petition dismissed. [S. 148, 151, Art 226]

S. 139AA : Return of income-Quoting of Aadhaar Number-Mandatory linkage of Aadhaar with PAN for operation of Demat account-Reasonable restriction on privacy-Provision constitutionally valid. [IT Rules, 1962, R.114AAA, Art. 14, 19(1)(g), 21, 300A]