S. 263 : Commissioner – Revision of orders prejudicial to revenue -Commissioner cannot travel beyond the show cause notice – Order of Tribunal is affirmed [ S. 260A ]

S. 221 : Collection and recovery – Penalty – Tax in default –Limitation – Pendency of writ petition – Period to be excluded – Order was not barred by limitation . [S. 221(1) , Rule , 688 of the II schedule (Procedure for Recovery of Tax ) Art ,226 ]

S. 201 : Deduction at source – Failure to deduct or pay – Failure to deduct tax at source – Honorarium to Gust Faculty Lecturers – Alternative remedy – Writ petition was dismissed [ S. 192 194H , 246 Art , 226 ]

S. 153A: Assessment – Search or requisition-No incriminating material was found – Sale and purchase of agricultural land held to be bogus / sham / paper transactions -Judgement of Supreme Court rendered after the assessment cannot be said to be incriminating – Order of the Tribunal is affirmed [ S.132(4), 260A ]

S. 153A: Assessment – Search or requisition- Limitation – Interpretation – Precedent – Divergent view of different High Courts -SLP dismissed in limine – One favouring the assessee should be followed . [ S. 132, 153B, ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Accommodation entries -Notice was issued under section 148 of the Act (Unamended Act )- Directions given by the Supreme Court in Ashish Agarwal were applicable to cases , where notices under section 148 had been issued during period 01 st April to 30 th June 2021 – Notice issued under section 148A(b) is held to be bad in law [S. 148A(b), 148A(d), Art , 226 ]

153A: Assessment in case of search or requisition – Examination or cross Examination – Principles of Natural Justice – If statements are not going to be used against the petitioner – Right of cross examination is not required – Writ petition was dismissed . [S. 132, 132(1), 132(1A) 292C, Art. 226]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Penny stock – Long term capital gain and short-term capital gain- Failure to provide bifurcation -Writ petition dismissed . [S. 10(38), 45, 148, 148(a)(d), ]( Art , 226 ]

S. 147: Reassessment – Pendency of rectification proceedings – Reassessment proceedings is held to be not valid – Order of High Court set aside and the order passed by the ITAT is restored . [S. 80HHC , 143(1), 148, 154 (7) ]

S. 132: Search and Seizure – Reasons to believe -Discretionary jurisdiction – Alternative remedy- Writ petition was dismissed . [ Art . 226 ]