Art. 141 : Covid-19-Limitation-Extension of period-Order dated March 8, 2021 restored with clarifications-Period from March 15, 2020 till March 14, 2021 excluded and further clarification given [Art, 142, Arbitration and Conciliation Act, 1996 S, 23(4), 29, Commercial Courts Act, 2015, S. 12A, Negotiable Instruments Act, 1881,S.138,any other law, which prescribes limitation]

S. 89 : Tax Arrears-Adjustment of refund-Refund amount first to be adjusted towards arrear of tax and not penalty-Direction issued to grant certificate. [S. 87 (e), 87) (f) ,90(1), ITACT, 140A, Art. 226]

S. 181 : Failure to pay full amount of tax according to declaration-Declaration would be non est-Part payment cannot be forfeited-Amount must be returned to the assessee. [S. 183(1), 187(3), 191, Art, 265]

S. 3 : Disputed tax-Disputed arrears-Interest-Department appeal-Matter remanded to Assessing Officer-Designated Authority demanding 100 per Cent of Disputed tax as payable-Held to be not sustainable. [S. 2(1)(j), 2(1)(j)(o), 4, 5, 6, IT Act, 2(43), 234D, 244A (3), Art. 226]

S. 2(1)(a)(ii) : Appellant-Service of order after one year-Rejection of application was set aside. [S. 148, 156, 282, Art. 226]

S. 2(1)(a)(i) : Appellant-Pending appeal before Appellate Tribunal-Deemed pendency-Condonation of delay-Appeal filed on 25-1-2021-Declaration was filed on 8-2-2021-Delay condoned by Tribunal by order dated 15-2-2021-Rejection of application. Was held to be not valid. [S. 2(1)(j)(B), IT Act, 253(1), 254(1), Art. 226]

S. 2(1)(a) : Appellant-Draft assessment order-Final assessment order was not passed-Eligible under the scheme [IT Act, S. 144C, Art. 226]

S. 4: Filing of declaration and particulars to be furnished S. 4: Filing of declaration and particulars to be furnished -Designated Authority-Dispute Resolution-Tax deducted at source-Prepaid taxes-Computer software-Shortcomings in computer programme-Hardships to assessees-Assuring resolution of glitches-Directions issued-The court directed the respondents to file a status report within two weeks. [ S. 2(1)(a), Art, 226]

S. 281B : Provisional attachment-Mere apprehension that huge tax demand was anticipated is not sufficient-Writ is maintainable against provisional attachment. [S. 226, Art. 226]

S. 281 : Certain transfers to be void-Property mortgaged to bank before passing of assessment order-Auction sale-Transfer of property not void-[S. 226, Sch. Ii, R. 11, Securitisation And Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, S.13, 26e,Art, 226]