S. 244A: Refund-Interest on refund-Technical glitch causing TDS credit not reflected in e-filed revised return though appearing in Form 26AS-Assessee promptly informed Assessing Officer and lodged complaint with CPC-Denial of interest by Assessing Officer on ground of lapse by assessee-Not justified-Under section 244A (2), power to exclude any period attributable to assessee vests only in Principal Chief Commissioner or Commissioner, not Assessing Officer. [S. 154]

S. 201 : Deduction at source-Failure to deduct or pay-Limitation-Filing of TDS statement-Limitation operates quarter-wise and not on an annual basis. [S. 201(1), 201(IA), 201(3), 260A, Rule 31A]

S. 197: Deduction at source-Certificate for lower rate-Foreign company-Earlier High Court orders granting nil rate-Certificate cannot be denied without recording a change in facts. [S. 6(3), Rule 28AA, Art. 226]

S. 195 : Deduction at source-Non-resident-Other sums-Remittances to a company of Singapore under a service agreement and was treated as assessee in default for non-deduction of TDS on grounds of inadequate invoice descriptions-Assessing Officer failed to examine whether services ‘made available’ technical knowledge as per Article 12(4) of India-Singapore DTAA, such order was legally unsustainable-Order was quashed-DTAA-India-Singapore [S.9(1)(vi),201, Art. 12(4), Art. 226]

S. 158BA: Block assessment-Undisclosed income-Search under section 132 was conducted during pendency of assessment proceedings-Abatement under section 158BA(2), relief was denied as no material showed that the search concerned assessee in his individual status or revealed undisclosed income for the block period; consequently, writ challenging assessment and penalty proceedings was to be dismissed. [S. 132, 153A, Art. 226]

S. 153B: Assessment-Search-Limitation-Extension of limitation period due to a reference made to foreign authorities under a tax treaty-Reference must be valid under the specific provisions of the relevant protocol-Following search in AMQ group, Assessing Officer made FT&TR reference seeking Hong Kong information for assessment year 2017-18, since India-Hong Kong DTAA effective 30-11-2018 permitted exchange only for subsequent fiscal years, such reference was impermissible and no limitation extension under Explanation (ix) to section 153B was available-DTAA-India-Hong Kong. [S. 147, 148,260A Art. 26]

S.153A: Assessment-Search-No actual search conducted-Survey converted to search without due process-Notices lacking reasons and unsupported by incriminating material-Notices quashed.[S. 132, 133A, 153B, Art. 226]

S. 151A: Faceless assessment of income escaping assessment-Reassessment-Jurisdictional Assessing Officer (JAO) as well as Faceless Assessing Officer (FAO) possess concurrent jurisdiction to initiate reassessment proceedings under section 148-Notice issued by JAO is valid and not in contravention of the statutory scheme under section 151A. [S. 147, 148 Art. 226]

S. 151: Reassessment-Sanction for issue of notice-Cash credits-Share capital and share premium received-Accommodation entries-Reopening of assessment-Approval under section 151-Single line approval recording satisfaction held valid-Competent Authority used language ‘Yes, I am convinced it is a fit case for reopening of assessment under section 147 by issuing notice under section 148’, same would satisfy the mandate of section 151-ITAT order quashing reassessment set aside low tax effect-Exception. [S. 68, 147, 148, 268A]

S. 149: Reassessment-Time limit for notice-Notice issued under section 148, pursuant to an order passed under section 148A(d), beyond the prescribed statutory period of 30 days was bad in law. [S. 148, 148A(b), 148A(d), TOLA S. 3, Art. 226]