S.234F: Fee for default in furnishing return of income -Delay in filing return – Levying fee – Provision is held to be valid [ Art , 14 , 226 ]

S. 234C : Interest – Deferment of advance tax – Mere filing of review petition before Supreme Court could not be ground for not paying advance tax . [ S.119 ]

S. 226 : Collection and recovery – Stay -Appeal pending before Commissioner (Appeals) — Request to keep the demand in abeyance- Assessing Officer refusing and directing to pay 20 Per Cent. of demand — Held to be not proper- Commissioner (Appeals ) was directed to hear the appeal expeditiously [ S.246A ]

S. 194H : Deduction at source –Commission on reinsurance premium – Not liable to deduct tax at source .

S.158BE: Block assessment – Limitation —Time taken to obtain information stored in Electronic records to be taken into account — Search started January 2001 —Access to records stored in computer was not given June 2001 — Block assessment In June 2003 — Not barred by limitation [ S. 132(1(iib) , 158BC , Information Technology Act , 2000 , S .2 ]

S. 153C : Assessment – Income of any other person – Search- Transfer of shares – Capital gains – Non compete fee- Price for which shares were sold was justified – Deletion of addition is held to be not justified [ S. 132, 143(3) 153A ]

S.153A: : Assessment – Search- Warrant of authorization – Application of mind and formation of opinion honest and bona fide belief- Issue of warrant of Authorisation and notice is held to be valid [ S.132 , Art. 226 ]

S.148: Reassessment —Notice – Pendency of assessment – Issue of notice for reassessment is not permissible [ S. 124(3), 142(1), 143(3), 147 ]

S.147: Reassessment —Share capital- Notice issued based on disallowances made in for subsequent year — No information available for specific assessment year – Notice is held to be invalid [ S.68 , 147(b) , 148 ]

S.147: Reassessment —Capital gains- Joint venture agreement with developer-Handing over possession of property and accepting refundable deposit — Matter Remanded to Assessing Officer. [ 2(47)(v), 45, 147, 148 , Transfer of Property Act 1882 , S.53A ]