S. 143(3) : Assessment –Ad-hoc addition- Labour charges – On facts the High Court affirmed the order of the Tribunal. [ S.260A ]

S. 68 : Cash credits -The expression “any previous year” does not mean all previous years but the previous year in relation to the assessment year concerned- If the cash credits are credited in the FY 2006-07, it cannot be brought to tax in a later AY.2009-10[ S.3 ]

S. 12A : Registration –Trust or institution- Object clause-Registration cannot be refused on the ground that the Trust Deed does not contain “dissolution clause” and not registering with the Registrar of Societies . [ S.2(15) ,11, 12AA ]

S. 245 : Refunds- Set off of refunds against tax remaining payable – Refund cannot be adjusted without prior notice is issued – Order adjustment of refund is quashed .[ Art. 226 ]

S.241A: Withholding of refund in certain cases – Declaring the loss cannot be the ground to doubt the contents of the return or the loss suffered by the assessee – Directed to refund the amount with the interest with in the period of three weeks from the receipt of the order . [ S.143(ID), 197, Art .226 ]

S. 281B : Provisional attachment – Reasoned order- When earlier assessment years Tribunal has suspended the recoveries arising out of demands made on similar issues – Order of provisional attachment is set aside . [ S.245, Art . 226 ]

S. 264 :Commissioner – Revision of other orders – Revised return filed beyond limitation period rectifying the mistake – Rejection of application is held to be not valid – Matter is remitted back to the CIT for considering the claim of the petitioner and pass appropriate orders within a period of six weeks from the date of receipt of a copy of this order-No tax shall be collected except by authority of law . [ S. 139(1), 139(5) , 154 ,Art .226, Art .265 ]

S. 245D : Settlement Commission – Failure to disclose a full and true disclosure – Order passed by consent – Settlement recorded by the Commission on consent of the parties- Dept cannot challenge the order which is passed by consent . [ S.245D(4) Art. 226 ]

S. 220 : Collection and recovery – Assessee deemed in default – Natural justice – Stay -Recovery – When an opportunity of personal audience is requested the law requires due consideration- Rejection of application without affording an opportunity of hearing is set aside- Directed the AO to pass speaking order after giving an opportunity of hearing . [ S.220(3), Art 14. ]

S. 132 : Search and seizure – Loan transaction is reflected in the books of account and return filed by the assesee- No material basis of which a reasonable person could have formed the opinion and lack of jurisdiction – Search action is held to be invalid [ Art. 226 ]