S. 199 : Deduction at source-Credit for tax deducted-Issue of manual 26A-Assessee was directed to approach department by making application enclosing Form 16A and department would consider claim of assesse. [Form 16A, 26A, Art. 226]

S. 179 : Private company-Liability of directors-Notice was silent regarding fact that tax dues could not be recovered from company and, further, there was no whisper of any steps being taken against company for recovery of outstanding amount-Notice against assessee was set aside. [Art. 226]

S. 154 : Rectification of mistake-Alternative remedy is not absolute bar-Dismissal of application in a mechanical manner without even affording an opportunity of hearing-not to be relegated to avail alternative remedy of filing appeal, rather, impugned order was to be set aside and matter was to be remanded back to respondent for fresh disposal. [Art. 226]

S. 154 : Rectification of mistake-Refund-Tax deducted at source-Credit was not given-Assessing Authority was to be directed to pass order on rectification application within 3-4 weeks time. [S. 237 Art.226]

S. 151 : Reassessment-Sanction for issue of notice-Sanction granted by Chief Commissioner-Chief Commissioner was not specified officer under section 151(2) to grant such sanction-Notice was quashed. [S. 2(28C), 148, 151(2) Art. 226]

S. 148 : Reassessment-Notice-Non-existing company-Substantive illegality and not procedural violation of nature adverted to in section 292-B, hence, not curable-Notice was quashed. [S. 142 (1), 147, 292B, Art. 226]

S. 147 : Reassessment-Audit objection-Income from other sources-Profit worked out profit on basis of contract/sub-contract income but failed to add interest income shown in books as other income-Reassessment is held to be valid. [S. 56, 148]

S. 139 : Return of income-Condonation of delay-Treatment of daughter-Matter remanded to Commissioner for giving one more opportunity to the assessee to produce all documents relating to treatment of his child. [S. 119, Art. 226]

S. 132 : Search and seizure-Validity-Assessing Officer found contraband substance, but it was seizure by empowered officers of Narcotics Control Bureau, it could not be said that there was seizure by Income-tax Officers. [Narcotic Drugs and Psychotropic Substances Act, 1985 S. 8(c), 21(b)]

S. 119 : Central Board of Direct Taxes-Instructions-Deduction at source-Computer software-There is no legal right to petitioner and/or its customers to compel CBDT to give ruling/clarifications on issue of tax deduction at source under section 194C/194J as regards shrink-wrapped-packaged software. [S. 119(1), 194C, 194J, Art. 226]