S. 192 : Deduction at source-Salary-Provision of residential accommodation by employer-Valuation of perquisite-Perquisite-Liable to deduct tax at source-Cannot equated with an accommodation provided by the Central Government-Assessee in default-Bona fide estimate-Penalty cannot be levied-Contrary view of Tribunal. [S. 15, 17(2), 201, 201(IA), ITR, 1962, R. 3(1)]

S. 154 : Rectification of mistake-Contractual receipts-Depreciation on gross receipts-Debatable-Rectification order was not justified. [S. 32]

S. 153 : Assessment-Limitation-Remand to DRP-Tribunal-Order was not passed within stipulated time-Directed to refund the amount with interest. [S. 144C(13), 153(2A), 244A, Art. 226]

S. 147 : Reassessment-With in four years-Approval was granted by Development Commissioner but on such approval Ratification Certificate was not yet given by Board of Approval-Reassessment notice was held to be not valid. [S. 10B]

S. 147 : Reassessment-With in four years-Disputed facts-Alternative remedy-Order is not barred by limitation-Writ is not maintainable. [S. 148, 153(2), Art. 226]

S. 147 : Reassessment-With in four years-Disputed facts-Alternative remedy-Interim order-Order is not barred by limitation-Writ is not maintainable-Order of single judge is affirmed. [S. 148, 153(2), Art. 226]

S. 147 : Reassessment-With in four years-No new material-Matter remanded to consider the issue on change of opinion. [S. 148, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-No new material-Reassessment notice was quashed. [S. 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Export oriented undertakings-Valid approval by STPI-Mistake or omission committed by the Assessing Officer-No failure to disclose any material facts-Reassessment notice was quashed. [S. 10B, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Free trade zone-Export Oriented units-Start of manufacturing-Location of Industrial undertaking-Failure to disclose material facts-Reassessment notice was held to be valid. [S. 10A(2), 148, Form No. 56F, Art. 226]