S. 245C : Settlement Commission-Settlement of cases-Powers of Central Board of Direct Taxes-Delegated legislation-Maintainability of application-Search conducted prior to 31-3-2021 but notices under sections 153A / 153C issued thereafter-Application filed before 30-9-2021-Rejection on ground that no “case” pending as on 31-3-2021 pursuant to CBDT Order-Held, statutory requirement is pendency of a case on date of application-CBDT cannot expand definition of “case” under section 245A(b) or impose substantive eligibility conditions by delegated legislation-Clause in CBDT Order requiring pendency as on 31-3-2021 held ultra vires-Order partly reversed. [S. 119(2)(b), 132, 153A, 153C, 245A(b), Art. 226]

S. 245A : Settlement Commission-Settlement of cases-Search & seizure-Proceedings under S.153A deemed pending from date of search-Applications filed before 30-9-2021 maintainable-Orders rejecting applications unsustainable-Applications restored to Interim Board-Interpretation-Anomalous results to be avoided and legislative intent behind deletion of provisions to be effected.  [S. 119, 132, 139, 147, 148, 149, 151, 153A, 245C, Art. 226]

S. 237 : Refunds-Interest on refund-Application for rectification Petition seeking direction for early disposal of rectification application-No objection by Department-Direction for adjudication of application expeditiously.[S. 154, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Pendency of appeal before CIT(A)-Mode of undertaking transactions-Penalty levied-Attachment of bank account-Directions issued to lift attachment on condition of payment of sum-Stay of proceedings until outcome of order in appeal.[S. 12A, 80G, 250,269ST, 271DA, Art. 226]

S. 226 : Collection and recovery-Stay of demand-Pendency of appeal before CIT(A)-CBDT Circular-No statutory requirement of pre-deposit under the Act-Direction to deposit 20% of disputed demand based solely on CBDT Office Memorandum dated 31-7-2017-Executive instructions cannot override or impose conditions contrary to statute-Where serious prejudice likely and case treated as non-priority by Department, exemption from pre-deposit ought to be granted-Order rejecting stay set aside and recovery and penalty proceedings stayed [S. 119, 246A, 250, 271F, 274; Art. 226]

S. 226 : Collection and recovery-Stay of demand-Pendency of appeal before CIT(A)-CBDT Circular-No statutory requirement of pre-deposit under the Act-Direction to deposit 20% of disputed demand based solely on CBDT Office Memorandum dated 31-7-2017-Executive instructions cannot override or impose conditions contrary to statute-Where serious prejudice likely and case treated as non-priority by Department, exemption from pre-deposit ought to be granted-Order rejecting stay set aside and recovery and penalty proceedings stayed by High Court-SLP of revenue dismissed.[S. 119, 246A, 250, 271F, 274; Art.136]

S. 221 : Collection and recovery-Penalty-Tax in default-Return filed in wrong form-Writ petition dismissed-Granted liberty to file application for rectification with direction to Department to consider permitting assessee to file return of income in appropriate form-SLP of assessee dismissed. [S. 139(4A), 154, 221(1), Art. 136]

S. 221 : Collection and recovery-Penalty-Tax in default-Return filed in wrong form-Writ petition dismissed-Granted liberty to file application for rectification with direction to Department to consider permitting assessee to file return of income in appropriate form. [S. 139(4A), 154, 221(1), Art. 226]

S.206AA: Requirement to furnish Permanent Account Number-Deduction of tax at source-Immoveable property-Where purchasers deducted tax at source at 1% under section 194-IA on sale consideration and vendor had furnished PAN which was accepted by the Department’s portal, subsequent demand treating PAN as invalid and alleging short deduction at 20% under section 206AA was unjustified-PAN had been linked with Aadhaar and late fee paid by vendor-No failure on part of deductors-Orders passed without considering relevant material and in violation of principles of natural justice were quashed. [S.194-IA, Income-tax Rules, 1962 r.30(2A), Art.226

S. 201 : Deduction at source-Failure to deduct or pay-Compensation for acquisition of land-Deduction of tax on payment of interest on compensation or enhanced compensation-Legal advice-Land Acquisition Officer acted upon directions of his superior, District Revenue Officer who in turn took legal advice which was based on High Court order-Land Acquisition Officer not at fault-Order levying penalty set aside.[S.45(5)(b), 56(2)(viii), 194A, 194LA, Land Acquisition Act, 1894.S. 28, Art. 226]