S. 220 : Collection and recovery-Assessee deemed in default-Stay-Discretion should be used in judicious manner.[S. 220(6), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Waiver of interest-Depreciation-Condition not fulfilled-Order
Favouring: Assessee, personof partial waiver is valid. [S. 220(2A), Art. 226]

S. 201 : Deduction at source-Failure to deduct or pay-Non-Resident-Non-Resident not liable to tax in India-Tax not deductible at source-Precedent-Revenue Officials are bound by the decisions of appellate authorities.[Art. 226]

S. 194A : Deduction at source-Interest other than interest on securities-Interest on compensation awarded by Motor Accidents Claims Tribunal-Interest assessable only if it exceeds fifty thousand rupees.[S. 145A(b), 194A(3)(ixa), Motor Vehicles Act, 1988, Art. 226]

S. 179 : Private company-Liability of directors-Recovery of tax-Burden of proof-Non-recovery of tax was not attributable to gross negligence, misfeasance or breach of duty by directors Initiation of action after period of eight years-Order and revision order is quashed. [S. 264, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Examination of disputed questions of fact-Alternative remedy-Writ petition is dismissed.[S. 144 153A, Art. 226

S. 153A : Assessment-Search-Statement made during search has evidentiary value but by itself cannot be basis for assessment-Assessment completed before search-No incriminating material was found-Distinction between scrutiny assessment under section 143() and summary assessment under section 143(1) is irrelevant for the purpose of section 153A-Addition is not justified-Question of fact. [S. 132,132(4), 143(1), 143(3), 260A]

S. 153A : Assessment-Search-No incriminating material was found during search-Original assessment completed-Order is not valid. [S. 132]

S. 153A : Assessment-Search-No incriminating material found during search-Statement recorded under Section 132(4) does not constitute incriminating material-Completed assessment-Addition is not valid. [S. 132, 132(4)]

S. 151 : Reassessment-Sanction for issue of notice-Notice issued after expiry of six years from assessment year-Sanction of Additional Commissioner-Sanction is not valid-Taxation and other Laws (Relaxation and Amendment Of Certain Provisions) Act, 2020 is not applicable.[S. 148, 151(1), Art. 226]