S. 220 : Collection and recovery-Assessee deemed in default-Stay-Survey-Reassessment-Pendency of appeal before CIT(A)-Stay was granted subject to deposit of only 10 per cent of demand-There was no procedural impropriety affecting order on stay application-SLP of the assessee is dismissed. [S.133A, 143(3), 147, 148, 156,226,250, Art. 136]

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest-Payment of licence fees-Capital or revenue-Judgement dated 16-10-2023-Telecom Policy commenced in the year 1999, payment of interest for period for which tax demand was now to be met in respect of those cases was to be waived. [S. 35ABB, 37(1), Art. 136]

S. 205 : Deduction at source-Bar against direct demand-Salaried employee-Tax deducted at source-Tax has been deducted at source but not deposited to Government’s account by deductor, deductee-assessee shall not be called upon to pay demand to extent tax has been deducted from his income-Department should not deny benefit of tax deducted at source by employer during relevant financial years. [S. 192, 199, 234B, 234C, Form 26AS, Art. 226]

S. 195 : Deduction at source-Non-resident-Other sums-Computer software manufacturers/suppliers, as consideration for resale/use of computer software through EULAs/distribution agreements-Not royalty-Not taxable in India-OEECD Model Convention-art 12 [S. 9(1)(vi), 9(1(vii), 195(2),201(IA), 260A]

S. 153D : Assessment-Search and seizure-Approval-Approval cannot be merely a ritualistic formality or rubber stamping by authority, rather it must reflect an appropriate application of mind-Approval was granted by Addl. Commissioner for 43 cases on a single day-Order is quashed by the Tribunal-High Court affirmed the order of Tribunal. [S. 127, 132,133A, 260A]

S. 153A : Assessment-Search or requisition-Warrant of Authorisation-Panchnama-No search against the assessee-Panchanama reflected the name of the assessee-Panchnama cannot be treated as warrant of authorisation — Assessment order is quashed as without jurisdiction-Existence of alternative remedy — Not bar to entertainment of writ petition where challenge is to jurisdiction exercised by Authority and interpretation of statutory provisions involved [S. 132,153D, Art. 226]

S. 153 : Assessment-Reassessment-imitation-Order giving effect to the order of the Tribunal-Expression ‘received’-Once a responsible officer of department becomes aware of order, period of limitation would commence from that point in time-Department is directed to remove demands and penalty reflected in ITBA portal and to refund amount lying with Department along with interest [S. 254(1), Art. 226]

S. 151A : Faceless assessment of income escaping assessment-Notice reflecting name of concerned Income tax Authority-Department was to be directed to withdraw impugned notice and issue fresh notice if permissible under law as per scheme read with section 151A [S. 144B, 147,148,148A Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search-Unaccounted cash-Jurisdictional error-Question of jurisdictional error regard to invoking sections 147, 148 and 148A and not section 153C was raised, same should be considered by Assessing Officer and a finding be recorded thereon while passing final orders. [S. 148, 148A(b), 148A(d), 153C, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Seeking reappreciation of entire matter on its merits, which was impermissible in review jurisdiction-Review petition is dismissed [S. 144, 147, 148, 148A(b), 148A(d), Art. 226]