S. 234B : Interest-Advance tax-Non-Resident-Not liable for payment of interest-SLP of Revenue is dismissed due to low tax effect. [Art. 136]

S. 205 : Deduction at source-Bar against direct demand-Non-deposit of tax deducted at source-Employee cannot be held to be assessee in default-Tax department had without any warrant in law, foisted liability to pay such tax on employees-Demand notices issued to employees were quashed and set aside.[Art. 226]

S. 192 : Deduction at source-Salary-Salaries in form of Grant-in-aid received by Nuns, Sisters or Missionaries working as teachers in religious institutions, from State Government, are liable to TDS-SLP of assessee is dismissed.[S. 15, Art. 136]

S. 153B : Assessment-Search and seizure-Time limit-Amalgamation of four companies-Books of account or documents or assets seized were handed over to Assessing Officer having jurisdiction over searched person-Notice is not barred by limitation. [S. 153C, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Pendency of proceedings till proceeding before Appellate Authority or Revisionary Authority are decided, assessment order and further proceedings are stayed.[S.151A,246A 264, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Application of mind-Notice is valid-SLP of Assessee is dismissed.[Art. 136]

S. 149 : Reassessment-Time limit-Notice dated 31-8-2024-Beyond period of six years-Notice and order is set aside. [S. 148, 148A(b), 148A(d), Art. 226]

S. 149 : Reassessment-Time limit-Notice under section 148 dated 31-8-2024-Six years expired for the AY. 2016-17 the notice is quashed and set aside. [S. 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Time limit-Notice dated 1-5-2024-Following the decision in UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), order and notice issued under section 148 in respect of assessment year 2017-18 is set aside.[S. 148, 148A(b) 148A(d), 149(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Approval of resolution plan under Code-No person would be entitled to initiate or continue any proceedings in respect of any claim for any dues relating to period prior to approval of resolution plan. [S. 148, 148A(b), 148A(d),Insolvency and Bankruptcy Code, 2016, S.30(6), Art. 226]