S. 206C : Collection at source-Trading-Toll on mechanical vehicles-Assessing Officer is to directed to verify return filed by toll lessees and in event he came to conclusion that toll lessees had already paid tax on amount which ought to have been collected as TCS by assessee, then he shall not levy any tax on assessee-Matter remanded. [S. 206C(7), Himachal Pradesh Tolls Act, 1975, S.3, 3A]

S. 167B : Charge of tax-Shares of members unknown-Registered Society-Maximum marginal rate cannot be applied-Gross receipt cannot be assessed, without allowing the deduction for expenses. [S. 2(31), 11, 12, 37(1), 143(1),251, Registration Act, 1860]

S. 158BD : Block assessment-Undisclosed income of any other person –Search and seizure-On money-Statement retracted-Seized documents did not bear signature of assessee and seized material also did not suggest that assessee had paid any on-money order passed by Assessing Officer was not sustainable.[S. 132,132(4A), 158BC, 260A]

S. 158BC : Block assessment-Undisclosed income-Protective assessment-Burden discharged-Order of Tribunal quashing the protective assessment is affirmed. [S. 143(3), 158BB, 260A]

S. 158BC : Block assessment-Unexplained money-Shares-Undisclosed income –Amalgamation of companies-Joint venture-Matter remanded to the Assessing Officer to make fresh assessment based on records.[S.47(vi), 69C. 158BB)

S. 153C : Assessment-Income of any other person-Search-Recording of satisfaction is mandatory-No satisfaction is recorded-Order of the Tribunal quashing the order is affirmed.[S. 132, 153A, 153D]

S. 153A : Assessment-Search-No search warrant against assessee-Order of Tribunal is affirmed-Matter is remanded to the Tribunal only for determining the factual aspect of the existence of a valid search warrant.[S. 132]

S. 151 : Reassessment-Sanction for issue of notice-Specified authority-More than three years-Sanction of Principal CIT instead of principal Chief CIT-Matter remanded. [S. 148A(d) 151(ii),, Art. 226]

S. 149 : Reassessment-Time limit for notice-Conducting inquiry, providing opportunity before issue of notice-Sanction-Limitation-Specified authority-For the purpose of approval in this case is Principal CIT and the AO has rightly taken approval from the Principal CIT concerned and such approval for passing the impugned order under S 148A(d) is legal and valid-Writ petition is dismissed. [S. 148A((b), 148A(d), 149(1), 151, Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Fictitious loss-Derivative loss-Full-fledged investigations are required-Due process is followed-Writ petition is dismissed. [S. 148A(b), 148A(d), Art. 226]