Direct Tax Dispute Resolution Scheme, 2016 , Finance Act, 2016

S. 204 : Time and manner of payment – Failure to deposit the tax beyond control of the assessee- Assessee was incapacitated from reasons beyond its control and power, writ of mandamus were to be issued that BCCI should pay tax and interest on behalf of assessee within 180 days .[ Art. 226 ]

S. 80IB: Industrial undertakings – Computation of deduction- Depreciation- Mandatory to deduct depreciation , though not claimed by assessee.[ S. 32 ]

S. 40(a)(ia): Amounts not deductible – Deduction at source -Agreement with co -owners of land for construction of complex – Allotment of area – Not contractor –Sub -Contractor- Not liable to deduct tax at source .[ S.80G , 194C ]

Article : 226 : Power of High Courts to issue certain writs-Rent-Rent in terms of CPWD revisions for period from 31-1-1994 to 30-6-2021-Single Judge took note of rent which was calculated according to recognized principles of valuation and there was no dispute which required any adjudication in matter, writ petition was maintainable and rightly entertained by Single Judge and directions issued therein deserved to be sustained. [Art. 226]

Constitution of India.

Article 136 : Special Leave to appeal by the Supreme Court-Lease of premises-Bid disqualified-Building Hiring Committee, which assessed premises suitability through technical bids and an on-site visit-Disqualification is held to be justified-Writ petition is dismissed-SLP is dismissed.

Black Money (Undisclosed Foreign Income and Assets) and Imposition of tax Act, 2015.
S. 50 : Punishment for failure to furnish in return of income, any information about an asset (Including financial interest in any entity) located outside India-Punishment for wilful attempt to evade tax-Anticipatory Bail [S. 3(1), 10, 51, IT Act, 132,Criminal Procedure Code, 1973, 438

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Offences and prosecutions-Failure to pay to the credit tax deducted at source-Sanction for prosecution-Reasonable cause-Failure to deposit tax deducted at source due to prevalence of pandemic-Reasonable cause shown for failure-Sufficient cause-Assessee depositing tax deducted at source in phased manner with interest though after delay-Prosecution orders set aside-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 2(35), 276B, 278AA, 278B, 279, Art. 136]

S. 271(1)(c) : Penalty-Concealment-Revised return filed voluntarily-Search-No deliberate or wilful omission on part of assessee-Review petition is allowed-Professional doctor and levying penalty on him would effect his mental status as well as professional career, order of Tribunal sustaining levy of penalty is set aside.[S. 132, 139(5), 148, 260A, Civil Procedure Code, 1908, Order XLVII of Rule 1]

S. 271(1)(c) : Penalty-Concealment-Not specifying the specific charge-High Court affirmed the order Tribunal-SLP of Revenue is dismissed. [S. 274, Art. 136]

S. 271(1)(c) : Penalty-Concealment-Not specifying the specific limb-Delay of 202 days-Delay is not satisfactorily explained-SLP of Revenue is dismissed.[Art. 136]