S. 237 : Refunds-Disability pension-Retired Officer of Indian Army-Arrears of disability pension received in December 2008-Entitled to exemption-Strictures-Court directed the Revenue for refund of tax paid by assessee with interest at 9 per cent. per annum within one month with costs of RS. 1 lakh. If the payment was not made within the stipulated period interest was to be paid at 18 per cent. per annum from the date of entitlement till actual payment-Delay of 279 days, SLP of Revenue is dismissed.[Pension Regulations for the Army, Rule, 173, Art. 136]

S. 206C : Collection at source-Trading-Alcoholic liquor-Seller–Buyer-Marketing of arrack-Auction or Tender-Arrack then sold in retail by excise contractors in allotted area-Excise contractors obtained only right to vend arrack on retail-Not arrack-Not bound to collect tax from them-No express provision regarding issuance of notice and affording hearing to seller before passing an order-Requirement of notice and hearing before order passed to be read into provision-Natural justice-when order entails adverse civil consequences or is prejudicial to person concerned principles of natural justice to be followed.[S. 206C(6), Karnataka Excise Act, 1965, S. 17, 71, Karnataka Excise (Arrack Vend Special Conditions Of Licences) Rules, 1967, R. 2, 4, 5, Karnataka Excise (Manufacturing and Bottling of Arrack) Rules, 1987, Rr. 3, 17.]

S. 153D : Assessment-Search-Approval-Sanction must be accorded only after due consideration. [S.260A, 292B]

S. 153D : Assessment-Search-Approval-Approval is granted without application of mind-Assessment order is quashed-SLP dismissed. [S.292B, Art. 136]

S. 153C : Assessment-Income of any other person-Search-Opportunity of hearing was granted-Order is valid-Writ petition is dismissed.[Art. 226]

S. 153C : Assessment-Income of any other person-Search-Issue raised in a writ petition was dismissed-Subsequent writ petition on same issue but with different grievance-Writ petition is dismissed as not maintainable.[Art. 226]

S. 151A : Faceless assessment of income escaping assessment- Reassessment-Notice-Jurisdiction-Scheme-Procedure adopted by Department in contravention of statutorily prescribed procedure-Office Memorandum cannot override mandatory specifications in scheme-Reassessment notice is set aside-Department given liberty to proceed in accordance with amended provisions. [S. 144B, 147, 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Amendment of Section 151 with effect from 1-4-2021-Issue of notice in respect Of Assessment years 2016-17 and 2017-18 notice is not valid-Interpretation of taxing statutes-Proviso. [S. 147, 148,149(1), 151, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Limitation-Bar Of Limitation-Initiation of proceedings from 1-4-2021-Notice issued beyond period of limitation of six years-Notice and order is quashed and set aside. [147, 148, 148A(d), 149, Art.226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Sanction for notice issued by Income-Tax Authority which did not have jurisdiction-Notice is not Valid.[S. 147, 148, 151, Art.226]