S. 239 : Refunds-Limitation-Revised return-Condonation of delay-Application for condonation beyond six years from end of AY not maintainable-Assessee cannot take benefit of his own wrong-Interest under S. 244A not payable where delay attributable to assessee-Revenue to consider only claim of refund. (S. 119(2)(b), 139(5), 244A, Art. 226)

S. 237 : Refunds-Defective return-Rectified return filed-Return cannot be ignored merely due to TDS mismatch-Where no addition made in scrutiny, refund claim must be processed. [S. 139(9), 143(3), 153C, Art. 226]

S. 206C : Collection at source-Trading-Alcoholic liquor-Forest produce-Scrap-Compounding fee and fine collected from offenders of illegal mining or transportation-No legislative mandate to collect TCS on compounding fee/fine collected under S. 23A of the MMDR Act-Obligation to collect TCS applies only to royalty payable by lawful lease or licence holders-Order of Tribunal set aside. [S. 2(47), 206(IC), Mines and Minerals (Development and Regulation)Act, 1957, S.9, 23A, Rules 2015, R. 71(5)]

S. 201 : Deduction at source-Failure to deduct or pay-Assessee in default-Limitation-Order passed beyond period prescribed under section 201(3) is barred by limitation-Liberty granted by Court to proceed “in accordance with law” does not override statutory limitation-Order and notice quashed. [S. 153(6)(i), 194C, 201(3), Art. 226]

S. 158BE : Block assessment-Time limit-Search and seizure-Deemed seizure-Limitation to be reckoned from date of conclusion of last search and not from date of initial search-Block assessment order held within limitation. [S. 132(1), 132(3), 158BC, 260A]

S. 153C : Assessment-Income of any other person-Search-Limitation-In case of “other person”, limitation period is to be reckoned from date on which seized material is received by Assessing Officer having jurisdiction over such other person and not from date of issuance of show-cause notice-Writ petition dismissed. [Ss. 132, 132A, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Limitation-Assessment proceedings before AO not judicial proceedings-Evidence Act not applicable-Amendment to S. 2(12A) defining “books and books of accounts” is clarificatory and retrospective-Electronic/digital data covered-Date of satisfaction note deemed date of handing over for computing limitation-Assessments not time-barred-Writ partly allowed for limited remand. [S.2(12A), 132, 153A, 153B, Indian Evidence Act, 1872, S. 65A, 65B, Art. 226]

S. 153A: Assessment-Search-Reassessment-Notice-Limitation-Where search under s. 132 was conducted in FY 2022-23, the block of six assessment years would be six years preceding AY 2023-24 and thus AY 2016-17 falls beyond the permissible period-Extended period of ten years not applicable in absence of income represented in the form of an asset-Notice and consequential proceedings quashed. [S. 132, 148, 149(1)(b), Art. 226]

S. 153A : Assessment-Search-Writ not maintainable merely on alleged breach of natural justice-Non-grant of cross-examination not a ground to bypass statutory appeal-S. 65B of Evidence Act, 1872 and 63 of Bharatiya Sakshya Adhiniyam, 2023 inapplicable to assessment proceedings-CBDT Digital Evidence Investigation Manual, 2014 has no statutory force-Single Judge order set aside.[S. 119, 132,143(3) 246A, Bharatiya Sakshya Adhiniyam, 2023, S. 63, Evidence Act 1872, S. 65B, Art. 226]

S. 149 : Reassessment-Time limit for notice-Retrospective applicability of S. 149(1)(c)-Explanation inserted by Finance Act, 2012 clarifies that amended sub-ss. (1) and (3) apply to “any assessment year” beginning on or before 1-4-2012-Word “any” not restrictive-Amendment to s. 147 by insertion of Expln. 4 also relevant-Earlier decision in Brahm Datt not considering said Explanation and Notes on Clauses-Matter referred to Chief Justice for constitution of Larger Bench. [S. 147, 148, 149(1)(c), Art. 226]