S. 220 : Collection and recovery-Assessee deemed in default-Stay-Deposited 20 percent of demand-Pendency of stay application-Recovered entire amount in a ex parte manner-Assessing Officer was directed to refund excess amount already recovered from assessee and he would be entitled to keep only 20 per cent of demand until appeal was decided. [Art. 226]

S. 194J : Deduction at source-Fees for professional or technical services-Not liable to deduct TDS on telecom service provider, on payment of interconnect user charges as it could not be categorized as fee for technical services. [S. 9(1)(vii), 201]

S. 194J : Deduction at source-Fees for professional or technical services-Supply of rolling stock-Payment to consortium not liable to deduct tax at source. [S. 201(IA)]

S. 194C : Deduction at source-Contractors-Clearing and forwarding agent-Reimbursement of expenditure-Tax had to be deducted at source even in respect of reimbursements which had been incurred by agent. [S. 260A]

S. 153 : Assessment-Reassessment-Limitation-Limitation starts only from last date of financial year wherein notice was served on assessee and not from when notice was issued or sent by revenue. [S. 147, 148, 153(2), Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Corporate social responsibility-Sanction of Commissioner or Principal Commissioner is a pre-requisite for issuance of a reopening notice under section 148 after expiry of four years from end of relevant assessment year-Reopening notice with sanction of Additional Commissioner was quashed and set aside. [S. 35AC, 80G, 92CA, 147, 148, 151(2), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Opportunity of hearing was not given-Order was set aside and matter remanded back to consider case a fresh. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice dated 31-3-2021, signed and issued on 31-3-2021-Alternative remedy-Writ petition dismissed. [S. 143(3), 147, 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Submitted a reply along with some documentary evidence showing that there was no escapement of income-Assessing Officer ought to have considered material produced on record by assessee-Matter is remitted back to Assessing Officer to give an opportunity of hearing and thereafter pass a detailed order. [S. 148, 189, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Period of 7 days was to be granted to assessee to file reply. [S. 147, 148, Art. 226]