S. 245D : Settlement Commission-Principles of natural Justice- Search and seizure-Block assessment. [S. 132, 158BC, 158BD, Art. 226]

S. 241A : Refund- Withholding of refund in certain cases-Orders set aside and authorities directed to reconsider whether refund amount or part thereof liable to be withheld. [S. 143(1), 264, Art. 226]

S. 234A : Interest-Default in furnishing return of income-Assessment consequent on order of remand-Interest payable. [S. 2(8), 143(3) 144]

S. 194I : Deduction at source-Rent-Lump sum paid for getting long lease-Not rent-Tax not deductible at source on such payment.

S. 161 : Liability of representative assessee-Trustee-Beneficiaries to share benefit as per their investment-Shares determinable. [S. 4, 5, 164]

S. 158BB : Block assessment-Tribunal deleting the addition is held to be not valid-Order of Tribunal not based on facts-Order perverse and gives rise to substantial question of law. [S. 132, 158BH, 260A]

S. 147 : Reassessment-Failure to disclose material facts-Writ is held to be not maintainable. [S. 148 , Art . 226]

S. 147 : Reassessment-Subsequent information from documents impounded during survey of cash transactions- Reassessment proceedings valid. [S. 133A ,148 Art. 226]

S. 147 : Reassessment-Information from investigation wing-HSBC Bank located in Switzerland-Procedural irregularities-Cannot be raised first time before High Court. [S. 143(2), 148 , 260A, 292BB]

S. 147 : Reassessment-With in four years-Valuation report-Non-application of mind by Authorities-Orders quashed and set aside. [S. 142A, 143(3), 148, 264, Art. 226]