S. 245C : Settlement Commission-Fixing the last date for filing of application-When the Department has extended the last date from 1st Feb., 2021 to 30th Sept., 2021, it can only extend the deadline but cannot introduce a new concept of eligibility as on 1st Feb., 2021 which is not there in the Act itself-Condition imposed by the Notification dt. 28 th September, 2021 of CBDT is invalid and bad in law-Petitioner has the right to approach the Settlement Commission. [S.119(2)(b), 245C (5), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Recovery-Stay-Waiver of pre-deposit of 20 per cent tax-Pendency of appeal before CIT(A)-Installment is granted by PCIT-On writ the assessee has not substantiate genuine hardship by placing materials or evidence-Writ petition is dismissed. [S. 220(6), 246, Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Contractors-Non-deposit of tax deducted at source and no-refund to the deductee with the interest-Court also directed the managing director to pay cost of 5 lakhs to the petitioner. [S. 194C,203 Art. 226]

S. 153A: Assessment-Search-Reassessment-Provisions of S. 153A to S. 153D have prevalence over the regular provisions for assessment or reassessment under S. 143, 147 and 148-S. 148 shall continue to apply to the regular proceedings and also in cases where no incriminating material is seized during the search or requisition-Argument that S. 153C can be invoked in case there is incriminating material for all the relevant preceding years and otherwise S. 148 is to be resorted to, is misplaced-Once there is incriminating material seized or requisitioned belonging or relatable to the person other than on whom search was conducted S. 153C is to be resorted to-Notice under s. 148 is therefore liable to be quashed. [S. 143, 147 148, 153A, 153C, 153D, Art. 226]

S.151A : Faceless assessment of income escaping assessment-Reassessment-Notice issued by jurisdictional Assessing Officer and not as per S. 151A-Office Memorandum dt. 20th Feb., 2023 being F. No. 370153/7/2023-TPL issued by the CBDT has clarified that the JAO as well as units under NFAC have concurrent jurisdiction-Notice under S. 148 is not invalid on the ground that the same has been issued by the JAO and not by National Faceless Assessment Centre as per S. 151A. [S. 148, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Case covered by the provisions of S. 132A-Application under Section 451 of Cr.P.C.-Requisitioned from Police Station-Procedure contemplated by the provisions of s. 148A need not be complied with before issuing notices under S. 148.[S.132, 132A, 148, 148A(b), 148A(d), Cr.P.C.S. 451, Art. 226,]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-After four years – Limitation-Applicability of fifth proviso-Fifth proviso can only apply where one has to determine whether the time-limit of three years and ten years in S 149(1) are breached-Sixth proviso to S. 149 has no impact as it only provides a situation where after exclusion of the time period referred to in the fifth proviso, the time available with the AO for passing an order under S. 148A(d) is less than 7 days, then the remaining time frame shall be extended to 7 days and limitation also stands extended by 7 days-Revenue is seeking to exclude a period from 21st May, 2021 to 4th May, 2022-Which cannot apply-Hence, the notice dt. 31st July, 2022 is is barred by limitation hence bad in law. [S. 148, 148A(b), 148A(d), 149(1), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information from the insight portal-Disputed question of fact-Writ petition is affirmed. [S. 148, 148A(b) 148A(d), Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Information from the insight portal-Disputed question of fact-Order of single judge dismissing the writ petition is affirmed. [S. 148, 148A(b) 148A(d), Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice in the name of deceased-Participated in the proceedings-Petition is dismissed on the ground that notice under S. 148A(b) was not in their names, subsequent orders and notice under S. 148A(b) and 148, respectively, cannot be passed and issued to them-The petitioners are granted 30 days further time from today to file return in pursuance to the notice under S. 148. [S. 147, 148, 148A(b), 148A(d), Art. 226]