S. 237 : Refunds-Condonation of delay-Deduction of tax at source-Revised return-Joint Development Agreement-Reflected in form no 26AS-Not claimed refund under bonafide belief-Rejection order is set aside and directed to file revised return. [S. 119(2)(b),139(5), 154, 195A, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal before CIT(A)-Search-Concluded assessment-Abatement-Prima facie opinion on abatement would be relevant for purposes of considering question of stay, hence, matter was to be remanded back for consideration afresh. [S. 153A 153C, 246A, Art. 226]

S. 206C : Collection at source-Trading-Toll on mechanical vehicles-Assessing Officer is to directed to verify return filed by toll lessees and in event he came to conclusion that toll lessees had already paid tax on amount which ought to have been collected as TCS by assessee, then he shall not levy any tax on assessee-Matter remanded. [S. 206C(7), Himachal Pradesh Tolls Act, 1975, S.3, 3A]

S. 167B : Charge of tax-Shares of members unknown-Registered Society-Maximum marginal rate cannot be applied-Gross receipt cannot be assessed, without allowing the deduction for expenses. [S. 2(31), 11, 12, 37(1), 143(1),251, Registration Act, 1860]

S. 158BD : Block assessment-Undisclosed income of any other person –Search and seizure-On money-Statement retracted-Seized documents did not bear signature of assessee and seized material also did not suggest that assessee had paid any on-money order passed by Assessing Officer was not sustainable.[S. 132,132(4A), 158BC, 260A]

S. 158BC : Block assessment-Undisclosed income-Protective assessment-Burden discharged-Order of Tribunal quashing the protective assessment is affirmed. [S. 143(3), 158BB, 260A]

S. 158BC : Block assessment-Unexplained money-Shares-Undisclosed income –Amalgamation of companies-Joint venture-Matter remanded to the Assessing Officer to make fresh assessment based on records.[S.47(vi), 69C. 158BB)

S. 153C : Assessment-Income of any other person-Search-Recording of satisfaction is mandatory-No satisfaction is recorded-Order of the Tribunal quashing the order is affirmed.[S. 132, 153A, 153D]

S. 153A : Assessment-Search-No search warrant against assessee-Order of Tribunal is affirmed-Matter is remanded to the Tribunal only for determining the factual aspect of the existence of a valid search warrant.[S. 132]

S. 151 : Reassessment-Sanction for issue of notice-Specified authority-More than three years-Sanction of Principal CIT instead of principal Chief CIT-Matter remanded. [S. 148A(d) 151(ii),, Art. 226]