S. 261 : Appeal-Supreme Court-Interpretation of taxing statue-Binding precedent-Review petition is pending-Judgment of the three Judge Bench is holding the field-Judgment has to be followed-Non-Resident-Computer software supplier-Not royalty-Not taxable in India-DTAA-India-USA.[S. 9(1)(vii), 90, Art. 12, Code of Civil Procedure, 1908, Order XLVII, R 1]

S. 205 : Deduction at source-Bar against direct demand-Tax deducted at source-What the Revenue cannot do directly, it is impermissible for it to reach the same end indirectly-Revenue is directed to refund-Mistake apparent-Review petition is dismissed.[S.260A, Form No 16A]

S. 170A : Effect of order of Tribunal or Court in respect of business reorganisation-Assessment-Effect of order of Tribunal or Court in respect of business reorganisation-Amalgamation-Consolidated return-Assessment order within two days of reply by making 59 additions-Assessment order is quashed and set aside. [S. 148, 143(3), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Earlier notice under S 148 was quashed-have been quashed-Not complied with the amended provision of S.148A inserted by the Finance Act. 2021-Revenue had to proceed from the stage of S. 148A(b), on dispensation of inquiry as directed by the Supreme Court in UOI v. Ashish Agarwal (2022) 326 CTR 473 / 213 DTR 217 (SC)-Assessee had right to reply to the show-cause, consideration of which may have led to an order passed under S. 148A(d), for issuance of notice under S. 148 subsequent thereto-Notices and assessment order are quashed. [S. 148, 148A(b),148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Violation of principle of natural justice-Non-speaking order-No procedural irregularities-Writ petition is dismissed.[S. 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposits-Information has been received through insight portal regarding cash deposits, interest receipts, purchase of debentures, etc-No tangible material placed by the AO to show that there was escapement of income from the payment of income-tax-Order and notice is quashed and set aside.[S. 148,148A(b), 148A(d) Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Defects in the notice-Curable defects-The body of the annexure to the notice under S. 148A(b) there is a reference of some transaction relating to financial years 2017-18 and 2018-19 and that it is incurable defect and it cannot be cured is not sustainable-Writ petition is dismissed. [S. 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notices issued on or after 1-4-2021 relating to assessment years 2013-14 and 2014-15, under section 148 (old)-Treating the same as under newly inserted section 148A by Finance Act, 2021 which came into effect from 1-4-2021-Notice and all subsequent proceedings on the basis of said notices are not sustainable in law being barred by limitation as provisions of TOLA applied to pre-amended law as applicable till 31-3-2021. [S. 148, 148A(b), 148A(d), 149, Art. 226, Taxation and Other Laws (Relaxation and Amendment of certain Provisions) Act, 2020]

S. 148 : Reassessment-Notice-Dead person-Notice issued to a dead person to reopen the assessment is null and void. [S. 147, Art. 226]

S. 147 : Reassessment-With in four years-No new tangible material-Review of the assessment to rectify earlier error or omission-Notice and order disposing the objection is quashed. [S. 148, 263, Art. 226]