S. 206C: Collection at source-Trading-Forest produce-Scrap-Declarant in Form 27C is purchaser and not seller-Revenue’s contention rejected. [S. 206C(1A), R. 37C, Form 27C]

S. 205 : Deduction at source-Bar against direct demand-Employer failed to deposit TDS deducted from salary-Demand cannot be raised against employee-Directions to CBDT to harassment in future-Technology/software must be rectified. [S. 119, 192, Art. 226]

S. 148 : Reassessment-Notice in name of deceased-Invalid-No statutory obligation on deceased to intimate department. [S. 149(1)(b), 159(2)(b), Art. 226]

S. 148 : Reassessment-Notice issued in name of deceased-Proceedings void-No revival against legal heirs after limitation-Order of single judge is affirmed. [S. 149, 159, Art. 226]

S. 147 : Reassessment-No escapement of income-Mere non-uploading of audit report not fatal-Notice and reassessment quashed-Reassessment beyond six years-Notice and order disposing the objection was quashed. [S. 80IA(7), 148, Form 10CCB, Art. 226]

S. 147: Reassessment-After the expiry of four years-Guarantee fee-No fresh tangible material referred to in reasons-Reassessment notice quashed. [S. 143(3), 148, Art. 226]

S. 145 : Method of accounting-Valuation of stock-LIFO method-Retrospective ICDS (II) mandating FIFO/Weighted Average not applicable to AY 2017-18 opening stock-Relief granted. [S. 145(2), 145A, ICDS (II), Art. 14, 226]

S. 144B : Faceless Assessment-Failure to issue show cause notice-cum-draft order-Breach of natural justice-Assessment order quashed. [S. 143(3), Art. 226]

S. 143(3) : Assessment-Non-existing amalgamating company-Order in name of non-existent entity is void-Cannot be saved by S.154 or S. 292B-Revenue appeal dismissed.[S. 92CA(3), 154, 170, 260A, 292B]

S. 143(3) : Assessment-Non-existing amalgamating company-Order in name of amalgamating company void ab initio-Assessment orders quashed. [S. 260A, Art. 226]