S. 154 : Rectification of mistake – Demand appearing in the portal – No communication of order – Rectification order and demand was quashed and set aside – Strictures -Honourable Court also directed the Principal Chief Commissioner of Income Tax, Mumbai (PCCIT) to have an enquiry conducted by a person not below the rank of Additional Commissioner of Income Tax to ascertain how such a demand came to be uploaded in the portal pertaining to petitioner and if there has been any negligence or lapse on the part of any officer, to take such action as the PCCIT will feel necessary against the said officer. [ S. 14A, 115JB, 156, Art. 226 , RTI Act, 2005 S.19(1) ]

S. 264: Commissioner – Revision of other orders – Income wrongly offered to tax and paid taxes – Assessment completed under section 143(1))- Time for filing revised return under section 139(5) has expired – Double addition- Order of Commissioner dismissing the revision application is set aside – Commissioner is directed to allow the claim of the assessee by passing an appropriate order . [S.43B, 139(5), 143(1), Art.226 , 265]

S. 281 : Certain transfers to be void-Recovery of tax-Banks and Financial Institutions-Priority of debts-No provision under Income-Tax Act, 1961 creating charge on property of defaulting assessee-State’s preferential right to recover only over ordinary unsecured creditors-Not entitled to precedence over secured debt in absence of express provisions-No basis to take view of “Doctrine of constitutional priority”–View that charge gets created only when attachment is made is unsustainable-Attachment would not constitute charge-Transfers void as against Department-Overriding effect-Distinction between, mortgage and charge-Crown debt-The orders of attachment passed by the Tax Recovery Officer being subsequent to the mortgage created in favour of the secured creditors is set aside. [S. 226, Recovery Of Debts And Bankruptcy Act, 1993, 31B, Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, S.26E,, Art. 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Territorial jurisdiction or conspiracy-Accused has no locus standi to file application or raise any objections qua territorial jurisdiction, conspiracy or bias at pre-cognizance stage-Conspiracy cannot be ascertained merely by appreciating either documents or arguments-Issue of fact to be proved or disproved by parties leading evidence during trial-Parties approbating and reprobating and taking mutually destructive pleas is impermissible. [S. 276(1), 277, 278, 278B, 278E, Indian Penal Code, 1860, S.120B, 191, 199, 200, 204, Code of Criminal Procedure, 1973, S.200, 482]

S. 260A : Appeal-High Court-Delay of 1560 days (4 years and 100 days)-No reason was given for delay-Appeal is dismissed. [S. 254(1)]

S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Infrastructure Development-Works contractor, Settlement Commission after extensive discussion recording finding-Finding of fact-Writ petition is dismissed.[S.80IA(4), Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Infrastructure Development-Works contractor, Settlement Commission after extensive discussion recording finding-Finding of fact-Writ petition is dismissed-SLP of Revenue is dismissed.[S.80IA(4), Art. 136]

S. 226 : Collection and recovery-Modes of recovery-Attachment of property-Bank-Enforcement of security interest-Priority of debts-Property mortgaged to bank before attachment by Department Bank taking possession of property-Order for attachment of property is quashed-Tax Recovery Officer is directed to lift attachment and Sub-Registrar to strike name of Tax Recovery Officer from encumbrance certificate.[S. 281, Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002, S. 26, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal-Directed to dispose the appeal within three months. [S. 250, Art. 226

S. 206C : Collection at source-Trading-Alcoholic liquor-Scrap-Empty liquor bottle not scrap-Not taxable on income from sale of empty liquor bottles-Interpretation of taxing statutes-Strict interpretation. [S. 206CC, 206CCA, Art. 226]