S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest Tax paid through the PAN of minor son-Denying the credit is not justified-Directed to waiver of interest.[S.64, 220(2A), 244A, Art. 226]
S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest Tax paid through the PAN of minor son-Denying the credit is not justified-Directed to waiver of interest.[S.64, 220(2A), 244A, Art. 226]
S. 205 : Deduction at source-Bar against direct demand-Employer deducted tax at source from salary-Not paid to Government Entitled to refund with interest. [S. 156, 192,199, 237, Art. 226]
S. 201 : Deduction at source-Failure to deduct or pay-Recipient of income assessed at loss-Not liable to pay tax-Deductor is not liable to pay interest-Direction to department to refund the sums collected with interest-SLP of Revenue is dismissed. [S. 195,197, 201(1), 201(IA), 243, 244A, Art. 136]
S. 153A : Assessment-Search-Block assessment-Non-abated assessments-No incriminating materials was found-Addition cannot be made. [S. 132]
S. 153A : Assessment-Search-No incriminating material found during search-Assessment finalised prior to search-Addition is not valid.[S.260A]
S. 153A : Assessment-Search-Cash credits-No incriminating materials-SLP of Revenue is dismissed-Order of High Court dismissing the appeal of the Revenue is affirmed. [S. 68, Art. 136]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Details of information and material relied is not furnished-Matter remanded. [S. 147, 148, 148A(b) 148A(d), Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Amendments by Finance Act, 2021-Notice issued on 30-6-2021-Barred by limitation. [S. 147, 148, 148A(b), 148A(d), 149, The Taxation and Other Laws (Relaxation and Amendment of Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice-Limitation-Finance Act, 2021-Notice Issued on 30-7-2022-Reopen assessments for 2013-14 and 2014-15-Barred by limitation-The 2020 Act is a secondary legislation-Secondary legislation would not override the principal legislation, the Finance Act, 2021.. [S. 147, 148, 148A(b), 148A(d), 149, 151, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]
S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Objections not considered-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]