S. 226 : Collection and recovery – Modes of recovery – Assessee-in-default- On remittance of Rs 43 Crores the notice and order were to be quashed and set aside and all further action in respect thereof would be prohibited. [S. 226 (3), Art. 226

S. 220 : Collection and recovery- Assessee deemed in default – High pitched assessment–Change its status from firm to trust– Complete stay was granted – Remanded to Assessing Officer to consider assesse’s status as Trust. [S. 250, Art. 226]

S. 220 : Collection and recovery of tax–High pitched assessment – Complete stay of demand was granted. [S. 10(34), 10(38), 68, Art. 226]

S. 179 : Private company-Liability of directors-Recovery proceedings- Gross neglect, misfeasance or breach of duty -Not proved – Order of the Assessing Officer and order rejecting the revision application was quashed. [S. 264, Art. 226]

S. 153 : Assessment-Reassessment-Limitation-Remand-Failure to comply with remand order made by Tribunal – Delay of 12 years – Assessment became time barred – Directed the Revenue to refund the amount along with interest under section 244A of the Act. [S. 132, 153(3), 158BC, 244A, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years – Sanction obtained from Additional Commissioner not from Principal Chief Commissioner or Chief Commissioner-Notice was quashed-Faceless Assessment-Mandatory condition-Draft Assessment order-Condition not complied with-Final assessment order was quashed and set aside. [S. 144B(1)(xvi), 147, 148, Art. 226]

S. 151 : Reassessment – Sanction for issue of notice -Approval obtained from additional Commissioner and not from specified authority — Notice was quashed. [S. 147, 148, 151(ii), Art. 226]

S. 151 : Reassessment – Service of notice – Return submitted giving new address — Notice sent to old address — No proper service of notice — Notice and reassessment proceedings not valid – Sanction for issue of notice – After expiry of three years – Approval of Principal Commissioner (PCIT) is not valid – Approval is required from Principal Chief Commissioner (PCCIT) – Order was quashed. [S. 147, 148, 148A(b), 148A(d), 149(1)(a), 151(iii), Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years – Satisfaction recorded by Joint Commissioner–Notice and order disposing the objection was quashed. [S. 147, 148, Art. 226]

S. 148A : Reassessment – Conducting inquiry, providing opportunity before issue of notice – Jurisdiction – Part of cause of action had accrued within territorial jurisdiction of Bombay High Court – Bombay High Court has the jurisdiction to entertain the Writ petition- Interim relief was granted. [S. 148, 148A(b), 148A(d), Art. 226]