S. 245D : Settlement Commission-Proceedings stood completed only formal order to be pronounced-Finance Bill, 2021-Directed to pass formal order on or before 31-3-2021. [S. 245D(4), Art. 226]

S. 237 : Refunds-Additions were deleted in appeal-Refund not granted-Notice is issued to the revenue. [Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Attachment of residential property, commercial property and five bank accounts-TRO was directed to lift attachment over commercial property and release said property to deposit amount of tax payable under resolution scheme-Direct Tax Vivad se Vishwas Act, 2020. [S. 222, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Failure to grant credit for tax deducted at source-Directed the Commissioner to effect necessary correction / deletion of outstanding demand shown online with in four weeks from date of receipt of order. [Art. 226]

S. 206AA : Requirement to furnish Permanent Account Number-Applicability of provision whose income is below taxable income-Hardship or equity is not relevant in interpreting provisions relating to taxation-Order of single judge was quashed-Appeal of revenue is allowed. [S. 139A(1)(i), 197A, Art. 226]

S. 153C : Assessment-Income of any other person-Search and seizure-Search upon two persons at airport-Seizure of gold documents in the form of courier receipts-Inter-State transfer of goods for job work or sales-GST-Issue of notice was held to be justified. [S. 131(IA), 132(4), 153A, GST, Art. 226]

S. 153A : Assessment-Search or requisition-Client code, modification-No incriminating material was found in the course of search-Assessment was not pending on date of search-Deletion of addition was held to be justified. [S. 132]

S. 147 : Reassessment-With in four years-Infrastructure development-BOT(Build-Operate-Transfer)-Not claiming amortisation of expenses-Tax neutrality-Reassessment proceedings was quashed. [S. 80IA, 148, Art. 226]

S. 147 : Reassessment-With in four years-Bogus purchases-Unexplained expenditure-Accommodation entries-Reassessment proceedings is held to be valid. [S. 69C, 143(1), 148, Art. 226]

S. 147 : Reassessment-With in four years-Information from DDIT (Investigation)-Bogus transaction-Accommodation entries-Long term capital gain-Sale of shares-Mere disclosure of that transaction at time of original assessment proceedings could not be said to be disclosure of true and full facts-Reassessment is held to be valid. [S. 45, 68, Art. 226]