S. 195 : Deduction at source-Non-resident-Collection agent in respect of monies receivable from Indian customers by its Associated enterprise a UAE registered entity-Failure to deduct tax at source-Oder was quashed without making any observations on the merits of the case-Assessing Officer was directed to pass fresh order after giving a reasonable opportunity to the assessee-DTAA-India-UAE. [S. 133(6), 201(1), 201(1A), Art. 5(4), Art. 226]

S. 151 : Reassessment-After the expiry of four years-Sanction for issue of notice-Approval obtained for issuing notice u/s 148 of the Act is not in accordance with the mandate of section 151-Sanction from Additional Commissioner of Income-tax and not from the PCIT-Notice issued is bad in law hence quashed. [S. 148, Taxation and other Laws (Relaxation of Certain Provisions) Act, 2020, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Errors in Column No.8 and 9 of the Form for re-opening-DCIT,PCIT,CIT to explain the basis on which re-opening was approved when the form had errors-wrong amount was mentioned as income originally assessed-Safeguards provided in Sections 147 and 151 were lightly treated by the Officers-Notice was quashed. [S. 147, 148, Art. 226]

S. 148 : Reassessment-Notice-Amalgamation-Notice was sent to the original assessee despite various communications sent to department informing of the amalgamation and non-existence of the assessee-Notice issued to a non-existing entity is bad in law-Notice was quashed. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Recorded reasons not provided-Non-application of mind by the Assessing officer-There is no section 148D under the Income-tax Act-Notice and order quashed. [S. 147, 148D, 151, Art. 226]

S. 148 : Reassessment-Notice-Reasons for reopening has blanks-notice not digitally signed-Petitioner has not filed its objections to the notice-Petitioner directed to file its objections within two weeks-The Assessing Officer shall grant a personal hearing and pass an assessment order. [S. 147, 151, Art. 226]

S. 148 : Reassessment-Notice-Income above 20 Lakhs-ITO has no jurisdiction to issue notice-Notice should be issued by AC / DC as per CBDT instruction No.1/2011. [S. 147, 151, Art. 226]

S. 148 : Reassessment-Notice-Notice issued to non-existing entity-Notice invalid-Notice could not be corrected u/s. 292B of the Act. [S. 147, 292B, Art. 226]

S. 147 : Reassessment-Change of opinion-Share capital-Share premium-Reasons that the amounts allegedly received from issuing of shares were its own funds-Reopening notice is bad on account of a change of opinion. [S. 148, Art. 226]