S. 222 : Collection and recovery-Certificate to Tax Recovery Officer-Auction-Cash deposited was treated as unexplained investment-Amount forfeited to government account-Only in case of reauction is successful the assessee would get the benefit of sale proceeds. [Second Schedule, R. 57, 58, ,Vivaad Se Vishwas Scheme, 2020,Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Interest-Waiver of interest-Non-Co-operation-Film actor-Cash system of accounting-Rejection of waiver application was held to be justified. [S. 143A, 220(2), 220(2A), Art. 226]

S. 192 : Deduction at source-Salaries received by Nuns and Priests-Not diverted at source by overriding title-Provision not violative of Article 25 of Constitution-Circular cannot provide exemption from deduction of tax to salaries received by Nuns and Priests-No estoppel against law. [S. 4, 15, 119, Art. 25]

S. 179 : Private company-Liability of directors-Recovery of tax-Burden on director to prove that non-recovery of dues from company was not due to his gross negligence or misfeasance-Agreement amongst directors not binding on-revenue-Recovery proceedings was held to be valid-Interpretation-Difference between Rights in Personam and Rights in Rem. [S. 246, 264, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Opportunity of personal hearing-Opportunity of cross examination of persons-Matter was remanded back. [Art. 226]

S. 153C : Assessment-Income of any other person-Search-Natural justice-Statement of third parties used against the assessee-Opportunity of cross examination of persons whose statement was recorded was not given-Matter remanded. [S. 132, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Survey-No incriminating material was found-Assessment was held to be bad in law. [S. 69A, 132, 133A, 156, Art. 226]

S. 153A : Assessment-Search-No incriminating documents were found-Assessment was not pending on the date of search-Deletion of addition was held to be justified. [S. 40A(3), 132]

S. 153A : Assessment-Search-No incriminating material was found-Assessment was completed on the date of search-Assessment order and notice of demand was held to be not valid. [S. 132, 156, Art. 226]

S. 153A : Assessment-Search-Block assessment-Natural justice-Electronic documents-Copies of panchanama-Opportunity of cross examination of persons whose statements were used against the assessee-Assessment order was set aside and matter remanded. [S. 132, 132(4) Indian Evidence Act, 1872, S. 65B]