S. 264: Commissioner – Revision of other orders – Income wrongly offered to tax and paid taxes – Assessment completed under section 143(1))- Time for filing revised return under section 139(5) has expired – Double addition- Order of Commissioner dismissing the revision application is set aside – Commissioner is directed to allow the claim of the assessee by passing an appropriate order . [S.43B, 139(5), 143(1), Art.226 , 265]

S. 281 : Certain transfers to be void-Recovery of tax-Banks and Financial Institutions-Priority of debts-No provision under Income-Tax Act, 1961 creating charge on property of defaulting assessee-State’s preferential right to recover only over ordinary unsecured creditors-Not entitled to precedence over secured debt in absence of express provisions-No basis to take view of “Doctrine of constitutional priority”–View that charge gets created only when attachment is made is unsustainable-Attachment would not constitute charge-Transfers void as against Department-Overriding effect-Distinction between, mortgage and charge-Crown debt-The orders of attachment passed by the Tax Recovery Officer being subsequent to the mortgage created in favour of the secured creditors is set aside. [S. 226, Recovery Of Debts And Bankruptcy Act, 1993, 31B, Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, S.26E,, Art. 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Territorial jurisdiction or conspiracy-Accused has no locus standi to file application or raise any objections qua territorial jurisdiction, conspiracy or bias at pre-cognizance stage-Conspiracy cannot be ascertained merely by appreciating either documents or arguments-Issue of fact to be proved or disproved by parties leading evidence during trial-Parties approbating and reprobating and taking mutually destructive pleas is impermissible. [S. 276(1), 277, 278, 278B, 278E, Indian Penal Code, 1860, S.120B, 191, 199, 200, 204, Code of Criminal Procedure, 1973, S.200, 482]

S. 260A : Appeal-High Court-Delay of 1560 days (4 years and 100 days)-No reason was given for delay-Appeal is dismissed. [S. 254(1)]

S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Infrastructure Development-Works contractor, Settlement Commission after extensive discussion recording finding-Finding of fact-Writ petition is dismissed.[S.80IA(4), Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Infrastructure Development-Works contractor, Settlement Commission after extensive discussion recording finding-Finding of fact-Writ petition is dismissed-SLP of Revenue is dismissed.[S.80IA(4), Art. 136]

S. 226 : Collection and recovery-Modes of recovery-Attachment of property-Bank-Enforcement of security interest-Priority of debts-Property mortgaged to bank before attachment by Department Bank taking possession of property-Order for attachment of property is quashed-Tax Recovery Officer is directed to lift attachment and Sub-Registrar to strike name of Tax Recovery Officer from encumbrance certificate.[S. 281, Securitisation And Reconstruction Of Financial Assets And Enforcement Of Security Interest Act, 2002, S. 26, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal-Directed to dispose the appeal within three months. [S. 250, Art. 226

S. 206C : Collection at source-Trading-Alcoholic liquor-Scrap-Empty liquor bottle not scrap-Not taxable on income from sale of empty liquor bottles-Interpretation of taxing statutes-Strict interpretation. [S. 206CC, 206CCA, Art. 226]

S. 195 : Deduction at source-Non-resident-Other sums-Fees for technical services-Make available-Order of Authority for Advance Rulings Ruling that payment income of non-Resident liable for deduction of tax at source is set aside-DTAA-India-UK [S. 9(1)(vii), 245Q, Art. 7, 13]