S. 226 : Collection and recovery-Modes of recovery-Attachment of property-Sale proclamation-Appeals pending before appellate authorities-Stay was granted by paying 15 Per Cent. of demand and expenses incurred by Department for newspaper notifications-Proceedings was kept abeyance for a period of five months. [Art, 226]

S. 221 : Collection and recovery-Penalty-Tax in default-Mistake in specifying Assessment year for which penalty was levied-Not curable defects-Levy of penalty s held to be bad in law. [S. 292B]

S. 194C : Deduction at source-Contractors-Payment made to agency as per direction of Karnataka Government-Deletion of addition is held to be justified.

S. 153A : Assessment-Search-Participating in assessment proceedings-New plea stating that there was no search only survey was rejected-Assessment based on the statement in the course of search proceedings-Loose sheet fall within the definition of document-Rejection of request for cross examination will not amount to violation of principles of natural justice-Assessment order passed cannot be held to be without authority of law-Request for copies of statements made will have to be made by the person from whose custody any books of account or other documents were seized. [S. 132, 132(4), 132A, 133A, Art. 226]

S. 153A : Assessment-Search-Block assessment-Statement of third person recorded u/s.132(4) does not constitute incriminating material-Opportunity of cross examination was not provided-Absence of any incriminating documents found in the course of search action-Deletion of addition is held to be justified. [S. 132, 132(4), 153C]

S. 147 : Reassessment-After the expiry of four years-Expenditure for earning exempt income-No failure to disclose material facts-Notice is not valid. [S. 14A, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No new material-Notice to increase quantum of disallowance is held to be not valid. [S. 14A, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Assessment without scrutiny-Report of investigation wing-Reassessment was held to be valid. [S. 133, 143(1), 148, Art. 226]

S. 144C : Reference to dispute resolution panel-Selection for scrutiny-Draft assessment order-Participating in assessment proceedings-Notice by TPO and draft assessment order is held to be valid. [Art. 226]

S. 144C : Reference to dispute resolution panel-limitation-Notice by Dispute Resolution Panel four years after direction by Tribunal-Barred by limitation. [S. 144C(13), 153, 254 (1), Art. 226]