S. 225 : Collection and recovery-Stay of proceedings-Requirement to pay 20 Per Cent. Of disputed demand-Non-Speaking order-High-pitched assessment-Matter remanded to Principal Commissioner. [Art. 226]

S. 197 : Deduction at source-Certificate for lower rate-Issuance of certificate at higher rate than nil rate without recording reasons-Matter remanded. [S.264, ITR, 28AA, Art. 226]

S. 194J : Deduction at source-Fees for professional or technical services-Third party administration provided to person offering medical services-Liable to deduct tax on payments made to hospitals-Prior to 1-7-2012 interest payable up to date of payment of taxes by payee. [S. 201(1), 201(IA)]

S. 160 : Representative assessee-Association of persons-Corpus donation-Trustees of discretionary trust not assessable as association of persons-Description in returns not relevant. [S. 2(24)(xv), 2(31)(v), 56(2)(vii) 161]

S. 147 : Reassessment-Issue of notice under section 143(2) prior to disposal of objections-Directed to keep the notice in abeyance. [S. 143(2), 148, Art. 226]

S. 147 : Reassessment-With in four years-Change of opinion-Income from business-Income from house property-Developing, operating and maintaining information technology parks-Reassessment is held to be not valid. [S. 22, 28(i), 80IA(4), 148]

S. 147 : Reassessment-Best judgment assessment-Principles of natural justice-Amalgamation-Unable to file returns of merged company en E-Portal-No opportunity to respond to notice and raise its objections to reasons-Order quashed and matter remanded. [S. 144 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-Reassessment is held to be not valid. [S. 80IA, 148]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts- Audit objection-Barred by limitation. [S. 148, 153, 271(1)(c)]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Limitation-Assessment not Under Section 143(3)-Limitation for notice is six years-Notice of reassessment on basis of protective assessment is valid. [S. 143(1), 148]