S. 225 : Collection and recovery-Stay of proceedings-Pendency of appeal before CIT(A)-Deposit of 20 Per Cent. of demand-Liberty reserved to assessee to request Commissioner (Appeals) to consider merits of case expeditiously. [S. 226,250, Art. 226]

S. 194H : Deduction at source-Commission or brokerage-Discount price-Franchisees or distributors at discount price-Assessee Cannot be made to ask for information from franchisee or distributor and deduct tax at source-Not under obligation to deduct tax at source on income or profit component in payments received by franchisees or distributors from third parties or customers, or while selling or transferring prepaid coupons or starter-Kits to distributors-Not liable to deduct tax source-Obligation to deduct tax at source arises only when legal relationship of Principal-Agent is established-Obligation and time and manner in which tax to be deducted at source, fixed by statute which cannot be modified or postponed on concession by Department-Servant-Distributor-Franchisee-Independent Contractor [S.119, 204, Contract Act, 1872, S.186]

S. 194C : Deduction at source-Contractors-Provision does not contemplate existence of contractual relationship between person responsible for paying and contractor-Existence of contract can be an arrangement which contractor had with payer-No discretion in payer to examine or contemplate chargeability of payment to tax-Payments of external development charges to Urban Development Authority of State Government under direction of Directorate of town and country planning-Absence of formal contract between authority and department does not absolve assessee from liability to deduct tax at source-State Government-Immunity from taxation-Statutory authority established by an enactment of State legislature-Not a Government-Does not have immunity from Union taxation-Penalty-Interest-Reasonable cause-Taxability position remaining unclear-Directions issued accordingly-Reassessment-Notice-Failure to deduct tax at source on payment to statutory authority-Notice based on issue of applicability of Section 194C-Notice and order is set aside. [S. 147, 148,190, 196(1) 196(3) 197, 197A, 201, 221, 271C, 273B, Art. 226, 289

S. 154 : Rectification of mistake-Mistake apparent from the record-Refund-Interest-Adjustment of refund-Order giving effect to court order-Quashing of reassessment proceedings-Pendency of rectification application-Directions issued to Assessing Officer.[S. 148, 237, Art. 226]

S. 154 : Rectification of mistake-Mistake apparent from the record-Deduction of tax at source-Failure by payer to deposit tax deducted-No recovery towards tax deducted at source can be made from assessee-Recovery proceedings can only be initiated against deductor-Assessee entitled to refund. [S. 194, 205, 237, Form No. 26AS, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Failure to appear and make submissions on merits-Court will not examine documents to see id they were incriminating-Order of High Court dismissing the writ petition is affirmed-SLP is dismissed.[S. 264, Art. 136]

S. 153A: Assessment-Search-Elections notified-Applicable only where seized assets or requisitioned are in any manner connected with ongoing Assembly or Parliamentary Election-Seizure of cash by Tamil Nadu State Surveillance team after Tamil Nadu State Assembly Election model code of conduct was in force-Exception is not applicable-Assessee and its president are not excluded from purview of proceedings reassessment.[S.131(IA), 147, 148, 153C,ITR, 112F, Art. 226]

S. 153A: Assessment-Search-Limitation-Direction is issued to refund the entire seized cash with interest-Reassessment notice is quashed. [S. 132A, 132B (4), 147, 148, 153B, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Res Judicata-Notice on basis of issues decided favourably in earlier years-Notice and order disposing the objection is quashed. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice u/s 148A(b) issued without approval from specified authority-Held, order u/s 148(d) neither a final order nor any demand arose from it-Liberty to assesee to raise any point of merit-Writ petition disposed in favor of Revenue. [S. 148, 148A(b) 148A(d), 151, Art. 226]