S. 240: Refunds-Appeal-Tax deducted at source-Refund should be granted without application for it-[S. 199, 239, 244A(1)(a), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Dealing with stay applications to ensure a fair balance between tax collection and taxpayer rights without necessitating pre-deposit as a mandate for considering the stay-Matter remanded to the Assessing Officer. [S. 132, 220(6) 246A, Art. 226]

S. 206C : Collection at source-Auction by state government of right to collect toll fees on roads-Proceedings against Department of State Government for Failure to collect tax at source on toll money-No liability can be imposed on State Government if the lessees has already paid taxes on the toll fees collected-In the event of default of taxes being paid by lessees the State Government Department liable to pay interest for period between date of default in collection of tax and date of actual payment of tax by toll licensee.[S. 206C(IC), 260A, Art. 289]

S. 205 : Deduction at source-Bar against direct demand-Tax deduction at source on salary-Employer failed to deposit the amount of TDS from salary to the Central Government-Discrepancy reflected in Form 26AS-The department should not deny the benefit of TDS by employer simply on mismatch in 26AS arising out of non deposit of TDS amount to the Central Government-Any recovery or adjustment made by the Department in interregnum is to be refunded to the assessee with statutory interest. [S.191, 192, 234A, 234B, 234C, Art. 226]

S. 194C : Deduction at source-Contractors-Project work on ‘Build-Own-Operate-Transfer”-Subsidy-Infusion of equity capital as measure of financial support through contractual obligation cannot be treated as payment for work undertaken-Provisions of section is 194C not applicable.[S. 260A]

S. 179: Private company-Liability of directors-Order passed upon deceased assessee-director raising tax demand of Company-Company was under CIRP under Insolvency and Bankruptcy Code (IBC)-No efforts by AO in compliance to Section 179(1)-Proceedings commenced upon the assessee-director quashed and set aside.(Art. 226]

S. 158BD : Block assessment-Undisclosed income of any other person-No satisfaction note from the Assessing Officer of the searched person-Initiation is without jurisdiction-Order of Tribunal is affirmed.[S. 260A]

S. 154 : Rectification of mistake-Mistake apparent from the record-Since rectification order was passed three years after framing of original order of assessment,-Pendency of appeal-Rectification order is quashed. [S. 147, 148, Art. 226]

S. 153C: Assessment-Income of any other person-Search-Additions based on a survey conducted in premises of assessee and not based on incriminating material found/seized during search and neither recorded in ‘Satisfaction Note’ during assessment under S. 153C cannot be sustained and deserves to be deleted.[S. 133A, 260A]

S. 153C: Assessment-Income of any other person-Search-Material related to assessee being other person found during search and handed over to AO-Assessment ought to have been made under S. 153C and not S. 143(3) of the Act-Order of Tribunal quashing the addition is affirmed. [S. 143(3), 260A]