S. 4 : Charge of income-tax – Re development of building – Monthly rental compensation received from the builder for rent of alternative accommodation – Not utilised for paying alternative accommodation – Capital receipt – Not taxable as income from other sources – Delay of 1566 days in filing the appeal is condoned . [ S. 56, 254(1) ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Violation of principles of Natural Principle – Order passed against assessee without considering the reply – Remitted back the to the Assessing Officer to issue fresh notice and provide time period of 7 days to file a reply and the assessee was directed to file a reply through E-governance only. [S. 148 (d), 148 (b), Art. 226]

S. 144B : Faceless Assessment –Natural justice – Opportunity of video conference was not provided – Order was set aside [ S. 148 , Art , 226 ]

S. 12A : Registration –Trust or institution- Order of Tribunal directing the CIT( E ) to grant registration is affirmed . [ S. 260A ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue -Commissioner cannot travel beyond the show cause notice – Order of Tribunal is affirmed [ S. 260A ]

S. 221 : Collection and recovery – Penalty – Tax in default –Limitation – Pendency of writ petition – Period to be excluded – Order was not barred by limitation . [S. 221(1) , Rule , 688 of the II schedule (Procedure for Recovery of Tax ) Art ,226 ]

S. 201 : Deduction at source – Failure to deduct or pay – Failure to deduct tax at source – Honorarium to Gust Faculty Lecturers – Alternative remedy – Writ petition was dismissed [ S. 192 194H , 246 Art , 226 ]

S. 153A: Assessment – Search or requisition-No incriminating material was found – Sale and purchase of agricultural land held to be bogus / sham / paper transactions -Judgement of Supreme Court rendered after the assessment cannot be said to be incriminating – Order of the Tribunal is affirmed [ S.132(4), 260A ]

S. 153A: Assessment – Search or requisition- Limitation – Interpretation – Precedent – Divergent view of different High Courts -SLP dismissed in limine – One favouring the assessee should be followed . [ S. 132, 153B, ]

S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Accommodation entries -Notice was issued under section 148 of the Act (Unamended Act )- Directions given by the Supreme Court in Ashish Agarwal were applicable to cases , where notices under section 148 had been issued during period 01 st April to 30 th June 2021 – Notice issued under section 148A(b) is held to be bad in law [S. 148A(b), 148A(d), Art , 226 ]