S. 201 : Deduction at source-Failure to deduct or pay-Payments to non-resident-Tribunal setting aside order holding assessee in default-High court affirming Tribunal-Question of taxability in case of recipient pending before high court-Order of High court affirmed with direction to assessing officer to proceed in matter after decision of high court in pending appeals. [S. 260A, Art. 32]

S. 179 : Private company-Liability of directors-Recovery of tax-Private company-liability primarily that of company-Assessing officer to make efforts for recovery of tax from company-Directors showing that non-recovery of tax not attributable to their gross negligence, misfeasance or breach of duty-Order against directors was quashed. [S. 156, Art. 226]

S. 153A : Assessment-Search or requisition-Sanction non application of mind-Prior approval of prescribed authority in respect of each assessment year is mandatory-Sanction of prescribed authority for 38 cases granted on single day-Assessing officer passing draft assessment order and final assessment order on same day of approval-Approval illegal and non est-Order of Tribunal was up held. [S. 132, 153D, 260A]

S. 153A : Assessment-Search or requisition-Sanction of prescribed authority-Mechanical sanction-Assessing officer passing draft assessment order and on same day approving authority granting approval for 123 assessees-impossible for a person to apply his mind on all cases for all in a single day-Approval is illegal and non est. [S. 132, 153D, 260A]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Failure to afford opportunity of hearing-Order and notices set aside-Matter remanded to assessing officer. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Order passed without considering the reply-Order set aside-Matter remanded to assessing officer to consider reply and afford opportunity of hearing. [S. 147, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Reply was uploaded on Monday immediately after public holiday and Saturday and Sunday-Order for issue of show-cause notice without considering reply-Order passed in haste reducing procedure to nullity-A purposive interpretation needs to be given to the statutory provision-Matter was remanded-Directed the respondent to pay cost of Rs. 15000, however on request of the Departmental counsel who has assured that he will take responsibility of conveying as to what would mean by “reasonable opportunity to the assessee“-Portion of direction imposing cost on the Departmental Officer was deleted. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Survey-Salary or professional income-Remuneration is not taxable as salary-Remuneration of Doctors working in hospital-Issue of notice without examining the contracts between hospital and doctors-Order and notice not valid. [S. 133A, 147, 148, 148A(d), 149A(d), 192, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Failure to grant minimum seven days of time to file reply to notice-Notice for reopening of assessment set aside-Matter remanded to assessing officer. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Assessee is not expected to prove negative fact-Assessing Officer should verify information collected from other sources-Information not verified-Order is not valid-Directed to pass fresh order after giving a reasonable opportunity of hearing. [S. 147, 148A(b), 148A(d), Art. 226]