S. 220 : Collection and recovery-Assessee deemed in default-Stay-Pendency of appeal-Non genuine purchases-Directions to pay 20 per cent. of demand in six instalments-Writ petition dismissed. [S. 156, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest-Genuine hardship-Non-co-operation-Adjusted tax by selling gold bars and diamond jewellery-Rejection of waiver application was affirmed. [S. 220(2A), Art. 226]

S. 206C : Collection at source-Trading-Forest produce-Timber sized, sawn into logs of different dimensions and shapes-High Court holding product ceased to be forest produce and assessee not liable to collect tax at source-Delay of 880 days-SLP of revenue dismissed on account of delay and also on merits. [Art. 136]

S. 153C : Assessment-Income of any other person-Search-Un abated assessments-No addition can be made-Order can be reopened if other conditions are satisfied-Appeal of revenue dismissed. [S. 132,132A, 147, 148, 260A]

S. 153C : Assessment-Income of any other person-Search-
Assessing Officer accepting explanation of searched party that document seized pertained to financial year 2016-2017 and not financial year 2017-2018-Notice issued for assessment year 2018-2019 and consequent assessment order not sustainable.[S. 132(4), Art. 226]

S. 153C : Assessment-Income of any other person-Search-
Period of six years-Commences from date materials forwarded-to review petition dismissed due to delay of 433 days and also on merits. [S. 153A, Art. 136]

S. 153A: Assessment-Search-Search warrants-Laptop containing relevant data found from third party search No incriminating material evidence found from assessee’s premises to justify additions-Held, proceedings under section 153A initiated without incriminating material found from assessee’s premises unsustainable.[S. 132 Art. 226]

S. 151A: Face less assessment scheme-Notice under section 148 issued by jurisdictional Assessing Officer instead of Faceless Assessing Officer-Non-compliance with provisions of section 151A-Notice invalid.[S. 147, 148, 148A(b), 148A(d), Art.226]

S. 151 : Reassessment-Sanction for issue of notice-Specified authority-Grant of approval under section 151 to be in consonance with extended time limits Approval granted by Joint Commissioner not compliant with provisions Notice and assessment order invalid.[S. 147, 148, 149(1)(b), Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Limitation-Notice issued beyond six years-Time spent by assessee in earlier litigation can neither be excluded nor can be claimed to result in extension of limitation period-Notice without sanction from prescribed authority-Notices and order invalid.[147, 148, 148A(b), 148A(d), 149(1)(b), 151(ii), Art. 226]