S. 226 : Collection and recovery-Modes of recovery-Attachment and sale of immoveable property-Auction sale-Forfeiture of amount-Mistake in crediting the amount by mistake-Not entitle to credit wrongly credited in 26AS-Writ petition dismissed. [SCH II, part III Rule 57, 58, Form 26AS, Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Dividends-Rate of deduction-Direction was issued for issuance of certificate permitting deduction at 5 Per Cent. DTAA-India-Switzerland. [Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Agreement providing for rate of deduction at 10 Per Cent.-Protocol providing for deduction at lower rate-Lower rate to be adopted-DTAA-India-Netherlands [Art.].

S. 194A : Deduction at source-Interest other than interest on securities-Interest awarded by Motor Accidents’ Tribunal under Motor Vehicles Act-Not income-Not liable to deduct tax at source-Any provision for deduction of tax at source in the section would not govern the taxability of the receipt. [S. 2(24), 56(2)(vii), 145A, 145B, 194A(3), Motor Vehicles Act, 1988, S. 171, Art. 226]

S. 154 : Rectification of mistake-Recording of satisfaction-No error apparent on face of record-Rectification order not valid. [S. 14A, R. 8D]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Show cause notice-Must be given minimum period of seven days to reply the notice-Reply sent to registered post-Refusal to consider reply on the ground that it had not been sent through E. Portal-Not valid-Order quashed and set aside. [S.148A(b), Art, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Show cause notice-Request for extension of time-Order passed before considering the reply-Order was set a side. [S. 148, 148A(b), 148A(c), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-consideration of assessee’s response to show-cause notice-Order quashed-Matter remanded. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider replies submitted-Notice and order set aside-Matter remanded. [S. 147, 148, 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Order passed without considering request for sufficient time-Order set aside. [S. 147, 148A(b) 148A(d), 151, Art. 226]