S. 245D : Settlement Commission –Limitation Application filed by the assessee is barred by limitation – Writ petition dismissed .[ S.245D(4), 245D(6B), Art, 226 ]

S. 226 : Collection and recovery – Stay -Penalty demand – Collected more than 20% of penalty in dispute – Revenue is directed to refund the excess of 20% collected by the revenue [ Art .226 ]

S. 201 : Deduction at source – Failure to deduct or pay – Covid -19 – Notices withdrawn – Proceedings dropped [ S. 201(1)(IA), Art , 226 ]

S. 158BE : Block assessment – Time limit – Prohibitory order -Last panchanama- Prohibitory order does not extend the limitation – Order of Tribunal is affirmed . [ S.132 , 158BC ]

S. 158BC : Block assessment – Undisclosed income –After examining the details the Tribunal deleted the addition on facts – No question of law [ S.158BB(1), 260A]

S. 148 : Reassessment – Notice issued u/s 92CA based on the reassment notice was challenged as the objection to reassment notice was not disposed off – Directed to dispose the objection and proceedings u/s 92CA was stayed [S. 92CA, 148, Art , 226 ]

S. 147 : Reassessment –Failure to deduct tax at source- No failure to disclose material facts – Reassessment is bad ib law .[ S.40(a)(ia), 148 Art , 226 ]

S. 147 : Reassessment – Real estate business- Improvement cost –Change of opinion – Reassessment is hedl to be bad in law [ S.148 ]

S. 147 : Reassessment – Developing, operating and maintaining information technology parks – Lease rental – Change of opinion – Reassessment is held to be bad in law [ S.80IA(iii), 148]

S. 69A : Unexplained money -Cold storage -Entries tallied with stock register – No vilatiion of U.P .Regulstion of Cold Storage Act , 1976- Deletion of addition is held to be justified -No question of law [S.260A, U.P. Regulation of Cold Storage Act, 1976. ]