S. 71 : Set off of loss-One head against income from another-Constitutional validity of sub-S. (3A) of S. 71 inserted by Finance Act, 2017-Income from house property from any other head of income at Rs. 2 lakh – Not violative of Art. 14 and 19(1(g) of the Constitution of India. [S.22, 23, 71(3A) Art. 14, 19(1)(g), 226]

S. 40A(3) : Expenses or payments not deductible-Cash payments exceeding prescribed limits-Payment to supervisors-Disbursement to workers-Payment made by the supervisors had not exceeded Rs. 20,000 to any individual labour-Disallowance is directed to be deleted.[S. 260A, R. 66DD(i), Indian Contract Act, S. 182, 185, 186, 188, 211]

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Deposit of tax deducted at source before initiation of prosecution proceedings along with interest-No penalty proceeding is initiated-Criminal proceedings are quashed. [S. 278B]

S. 264: Commissioner-Revision of other orders-Assessment order passed by Dy. CIT, CPC-CPC only acts as a facilitator to the JAO and merely because the return is processed by CPC the regular jurisdiction of the JAO is not curtailed and he continues to hold the jurisdiction-Order dt. 25th March, 2022 is quashed and set aside-Principal CIT-5 is directed to dispose assessee’s application in accordance with law. [S. 120, 143(1), 143(2), Art. 226]

S. 260A : Appeal-High Court-Delay of 224 days-No valid explanation was mentioned in the application-Appeal is dismissed. [S. 254(1)]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal is not an authority-Tribunal failed to appreciate the spirit in which the order dt. 23rd Aug., 2022 was passed by the High Court-Delay is condoned-Assessment order is quashed and directed the Assessing Officer to pass the order in accordance with law. [S.80IB(10),119(2)(b), Art. 226]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 115 days in preferring appeal-Appeal was dismissed-Writ was dismissed. [S. 246A, 249(3), Art.226]

S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 115 days in preferring appeal-Appeal was dismissed-Writ was dismissed by single judge bench-On appeal the delay was condoned and CIT(A) is directed to decide on merits.[S. 246A, 249(3), Art.226]

S. 245C : Settlement Commission-Fixing the last date for filing of application-When the Department has extended the last date from 1st Feb., 2021 to 30th Sept., 2021, it can only extend the deadline but cannot introduce a new concept of eligibility as on 1st Feb., 2021 which is not there in the Act itself-Condition imposed by the Notification dt. 28 th September, 2021 of CBDT is invalid and bad in law-Petitioner has the right to approach the Settlement Commission. [S.119(2)(b), 245C (5), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Recovery-Stay-Waiver of pre-deposit of 20 per cent tax-Pendency of appeal before CIT(A)-Installment is granted by PCIT-On writ the assessee has not substantiate genuine hardship by placing materials or evidence-Writ petition is dismissed. [S. 220(6), 246, Art. 226]