S. 143(3): Assessment-Appellate Tribunal-Reamnd-When an assessment is remanded by the ITAT and no final assessment order is passed pursuant to the remand, any further proceedings become time-barred-The AO must accept the return and refund amounts due, with interest. [S.92C, 143(2), 254(1), Art. 226]

S. 138: Information respecting assessee-Disclosure-Public interest-Information sought for use in criminal trial-Not permissible-RTI information already furnished-Criminal trial could not fall in category of public interest-No further disclosure under section 138(1)(b). [RTI Act, S. 498A IPC, Art. 226]

S. 132B: Search and seizure-Retained assets-Jurisdiction of High Court-Writ petition not maintainable where search and seizure conducted by authorities of another State-Remedy to be sought before jurisdictional High Court-SLP of assessee dismissed. [S. 132, Art. 136]

S. 127 : Power to transfer cases-Reasonable opportunity of being heard-Principle of natural justice-No Mandatory Requirement of personal Hearing-Writ petition dismissed. [S. 132, Art. 226]

S. 127 : Power to transfer cases-Centralisation of assessment-Suspicious cash transactions-Transfer from one jurisdiction to another-Assessee not disputing transactions-Order of transfer upheld-SLP of the assessee challenging transfer dismissed.[S. 127(2)(a), Art. 136.]

S. 119 : Central Board of Direct Taxes-Circular-Charitable trust-Delay of 353 days in filing audit report in Form 10B-Genuine hardship due to Covid-19 and auditor’s negligence-Condonation of delay-Matter remanded for granting exemption.[S. 12A, 119(2)(b), R.17B, Form No.10B, Art. 226]

S. 119 : Central Board of Direct Taxes-Circular-Charitable Trust-Delay in Filing Form 10-Delay of 522 days-Due to Auditor’s Negligence-Condonation of Delay-Matter Remanded for Granting Exemption.[S.11, 12A, 119(2)(b), Form No 10, Art. 226]

S. 119 : Central Board of Direct Taxes-Circular-Charitable or religious trust-Delay in filing of Form 10B-PCIT rejected the condonation application filed after 9 months for a delay in filing Form 10B by 24 days-Non-condonation of delay would be a genuine hardship for the assessee-Delay in filing Form 10B condoned. [S.11, Form No 10B, Art. 226]

S. 115BAA: Tax on income of certain domestic companies-Determination of tax in certain cases-Genuine mistake-Failure to file e. filing Form No 10-IC-Court held the authority must consider condonation under S. 119(2)(b) and permit a fresh Form 10-IC filing to give effect to the concessional rate. [S.119(2(b), Art, 226]

S. 92C: Transfer pricing-Arm’s length price-Avoidance of tax-International transaction-Captive Power Plants (CPPs)-Internal CUP method-Average landed cost of electricity paid to SEBs-Most appropriate method-Corporate guarantee-Arm’s length guarantee fee-0.5 per cent-Order of Tribunal affirmed. [S. 92BA, Rule 10B]