S. 195 : Deduction at source-Non-resident-Interest neither paid nor claimed as an expense not subject to withholding tax-Limitation-Failure to deduct or pay-Order for the financial year 2010-11 was passed seven years after the end of the financial year is held to be barred by limitation. [S. 201(1), 201(IA), 201(3)]

S. 163 : Representative Assessee-AO passed an order holding Assessee as representative assessee/agent of the non-resident-TheTribunal held that Assessee’s status mentioned as individual as against representative assessee in the order giving effect to ITAT’s directions is a curable defect. [S. 45, 50C, 160(1), 292B]

S. 158BD : Block assessment-Undisclosed income of any other person-Notice was issued before receipt of seized material from the Assessing Officer of the searched person-Order was quashed. [S. 132, 132A]

S. 154 : Rectification of mistake-Adjustment of current year loss-Income declared u/s. 158D of the Act-Debatable issue cannot be rectified. [S. 158BD]

S. 154 : Rectification of mistake-Surrendered income-Survey-Business income-Increasing the rate of tax from 30 percent to 60 percent and levying surcharge and cess on undisclosed income is held to be not valid. [S. 68, 69, 69A, 69B, 69C, 69D, 115BBE, 131, 133A]

S. 153D : Assessment-Search-Approval-Non applicability of mind by the Addl. CIT-Approval was granted without application of mind-Order was quashed. [S. 153A]

S. 153D : Assessment-Search-Approval-Prior approval cannot be granted over the phone-Approval on fax/ email can be considered approval in law if it fulfils other requirements of law-Order passed before receiving the approval-Order is null and void. [S. 153A]

S. 153C : Assessment-Income of any other person-Search-No incriminating material was found during search-Statement of third party not sufficient to fasten any liability upon-Addition is deleted. [S. 131, 132]

S. 153C : Assessment-Income of any other person-Search-Assessments for 2006-07 and 2007-08 beyond purview of assessment-Amendment with effect from 1-4-2017 that block period for other person would be same six assessment years-prospective-Satisfaction note-Must justify that document found during search does not belong to person in respect of whom search conducted and clearly display reasons based for satisfaction that seized documents belong to another person-Satisfaction of higher forum, Settlement Commission, would prevail over opinion of Assessing Officer-Pen drive seized during search-Addition made on protective basis in hands of assessee on basis of Satisfaction Note that pen drive belonged to assessee-Satisfaction of Assessing Officer of person in respect of whom search conducted defective and not sustainable in law-Order of Settlement Commission gives protection only to applicants before Settlement Commission-Substantive additions deleted-Protective additions cannot survive except in case of finding that income belongs to person in whose hands protective additions are made. [S. 132, 153A, 245D, 245I]

S. 153C : Assessment-Income of any other person-Search-Documents found in the premises of third party-Addition on the basis of such documents are held to be not valid [S. 132(4A), 292C]