S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal is not an authority-Tribunal failed to appreciate the spirit in which the order dt. 23rd Aug., 2022 was passed by the High Court-Delay is condoned-Assessment order is quashed and directed the Assessing Officer to pass the order in accordance with law. [S.80IB(10),119(2)(b), Art. 226]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 115 days in preferring appeal-Appeal was dismissed-Writ was dismissed. [S. 246A, 249(3), Art.226]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 115 days in preferring appeal-Appeal was dismissed-Writ was dismissed by single judge bench-On appeal the delay was condoned and CIT(A) is directed to decide on merits.[S. 246A, 249(3), Art.226]

S. 245C : Settlement Commission-Fixing the last date for filing of application-When the Department has extended the last date from 1st Feb., 2021 to 30th Sept., 2021, it can only extend the deadline but cannot introduce a new concept of eligibility as on 1st Feb., 2021 which is not there in the Act itself-Condition imposed by the Notification dt. 28 th September, 2021 of CBDT is invalid and bad in law-Petitioner has the right to approach the Settlement Commission. [S.119(2)(b), 245C (5), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Recovery-Stay-Waiver of pre-deposit of 20 per cent tax-Pendency of appeal before CIT(A)-Installment is granted by PCIT-On writ the assessee has not substantiate genuine hardship by placing materials or evidence-Writ petition is dismissed. [S. 220(6), 246, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Contractors-Non-deposit of tax deducted at source and no-refund to the deductee with the interest-Court also directed the managing director to pay cost of 5 lakhs to the petitioner. [S. 194C,203 Art. 226]

S. 153A: Assessment-Search-Reassessment-Provisions of S. 153A to S. 153D have prevalence over the regular provisions for assessment or reassessment under S. 143, 147 and 148-S. 148 shall continue to apply to the regular proceedings and also in cases where no incriminating material is seized during the search or requisition-Argument that S. 153C can be invoked in case there is incriminating material for all the relevant preceding years and otherwise S. 148 is to be resorted to, is misplaced-Once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted S. 153C is to be resorted to-Notice under s. 148 is therefore liable to be quashed. [S. 143, 147 148, 153A, 153C, 153D, Art. 226]

S.151A : Faceless assessment of income escaping assessment-Reassessment-Notice issued by jurisdictional Assessing Officer and not as per S. 151A-Office Memorandum dt. 20th Feb., 2023 being F. No. 370153/7/2023-TPL issued by the CBDT has clarified that the JAO as well as units under NFAC have concurrent jurisdiction-Notice under S. 148 is not invalid on the ground that the same has been issued by the JAO and not by National Faceless Assessment Centre as per S. 151A. [S. 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Case covered by the provisions of S. 132A-Application under Section 451 of Cr.P.C.-Requisitioned from Police Station-Procedure contemplated by the provisions of s. 148A need not be complied with before issuing notices under S. 148.[S.132, 132A, 148, 148A(b), 148A(d), Cr.P.C.S. 451, Art. 226,]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Applicability of fifth proviso-Fifth proviso can only apply where one has to determine whether the time-limit of three years and ten years in S 149(1) are breached-Sixth proviso to S. 149 has no impact as it only provides a situation where after exclusion of the time period referred to in the fifth proviso, the time available with the AO for passing an order under S. 148A(d) is less than 7 days, then the remaining time frame shall be extended to 7 days and limitation also stands extended by 7 days-Revenue is seeking to exclude a period from 21st May, 2021 to 4th May, 2022-Which cannot apply-Hence, the notice dt. 31st July, 2022 is bad in law. [S. 148, 148A(b), 148A(d), 149(1), Art. 226]