S. 245D : Settlement Commission-Settlement of cases-observation-It was not practicable to examine records and arrive at proper Settlement-Directing Authorities to adjudicate and pass orders on other aspects not before it-Writ petition dismissed-Order passed by Settlement Commission a nullity-Orders Of High Court, Assessing Officer, and Settlement Commission set aside and matter remanded to Interim Board for Settlement. [S. 132, 153A, 245AA, 245C(1), 245D(4), 245F(4), 245HA, Art. 136, 226]

S. 220 : Collection and recovery-Assessee deemed in default-Interest on arrears of tax-Waiver-Refusal to waive interest-SLP is dismissed. [S. 220(2A), Art. 136]

S. 201 : Deduction at source-Failure to deduct or pay-Non-Residents-Assessee-in-default”-Limitation-No statutory period of limitation-Orders must be passed within reasonable time-Limitation prescribed for residents is applicable to payments to non-residents-The extended period of limitation of seven years would be available for passing orders under section 201(1) of the Act deeming a person to be an “assessee-in-default” for failure to deduct taxes in respect of payments to residents is also applicable to non-residents. [S. 201(1), 201(3), Art. 226]

S. 153C : Assessment-Income of any other person-Search-Satisfaction note-Limitation-Where no satisfaction is recorded year of search has to be considered. [S. 132, 153A]

S. 153A: Assessment-Search-No incriminating material found Assessment completed on date of search-Addition cannot be made. [S. 132]

S. 153A : Assessment-Search or requisition-Total income-Completed Assessments remain unabated-No addition permissible for such years in absence of incriminating material having been found in search-Completed or unabated assessments can be reopened under Section 147 or 148 of the Act. [S. 2(45), 131, 132, 132A, 143(1), 143(3), 147, 148,285BA]

S. 151 : Reassessment-Sanction for issue of notice-After the expiry of four years-Sanction of Additional Commissioner-Notice Not Valid-SLP dismissed.[S.144B (1)(xvi), 147, 148, Art. 131]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Failure to consider replies-Notice and order for issue of notice is set aside-Matter remanded to Assessing Officer. [S. 147, 148, 148A(b). 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reply of assessee was not considered-Notice was responded-Assessment order and notice of demand was stayed. [S. 142(1), 143(2), 144 144B, 148, 148A(d), Art, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Assessee must be furnished material on the basis of which initial notice was issued-Notice was quashed. [S. 148, 148A(b), 148A(d), Art, 226]