S. 197 : Deduction at source-Certificate for lower rate-Assessing Officer passed an order on the assessee’s application under section 197 of the Income-tax Act, 1961 determining the rate of deduction of tax of 0.80 per cent. instead of lower rate of 0.35 per cent. on payments covered by section 194-0-Order set aside.[S.194-O, Art. 226]

S. 158BB: Block assessment-Computation-Undisclosed income –Books and documents discovered during search-Addition is valid. [S. 132, 260A]

S. 154: Rectification of mistake-Mistake apparent from the record-Refund-Amalgamation-Directions issued for expeditious disposal of rectification application and grant of refund upon migration of cases within Department. [S. 237, Art. 226]

S. 154 : Rectification of mistake-Mistake apparent from the record-Notice issued in name of dead person-Notice quashed. [Art. 226]

S. 153A: Assessment-Search-Undisclosed income-No incriminating material-Order of Tribunal deleting the addition is affirmed. [S. 132, 260A]

S. 151 : Reassessment-Sanction for issue of notice –Approval taken of Principal Commissioner-Note sheets disclosing records placed containing remark of Joint Commissioner-Not resulting in wrongful exercise of jurisdiction by Principal Commissioner Remark of Joint Commissioner facilitating application of mind by Principal Commissioner-Sanction is valid. [S. 147, 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice–Assessee must be given an opportunity of personal hearing.[S. 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to grant seven days of time to file reply to initial notice-Notice for reopening assessment set aside-Matter remanded to Assessing Officer.[S. 147, 148A(b) 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Deceased person Details available on Income-tax portal-Notice invalid-Sanction-Mechanical sanction-Time limit wrongly mentioned as more than three years-Principal Commissioner had no power to approve-Approval sanction invalid. [S. 147, 147, 148A(b) 148A(d) 151, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-Resident-Principle of natural justice-Notices issued in accordance with rule 127(2) but to earlier address of assessee shown on permanent account number database-Notices and orders not served on assessee owing to assessee having moved out of India-Assessment order set aside. Matter remanded to jurisdictional Assessing Officer.[S. 144, 144B, 147, 148, 148A(b),148A(d)-Income-tax Rules, 1962, R. 127(2), Art. 226]