S. 220 : Collection and recovery-Assessee deemed in default-Certificate to Tax Recovery Officer-Attachment and sale of immovable property-Time limit-Order of attachment twenty five years after assessment years-Barred by limitation-Notice of attachment was quashed. [S. 2(25), 2(44), 117, 222, 281B, Schedule II, R, 2, 4, 16, 68B, Art. 226]

S. 195 : Deduction at source-Non-resident-Other sums-Double taxation avoidance-Reimbursement of employees of American company-Provisions of the Double Taxation Avoidance Agreement are more beneficial than the provisions of the Act, it is the Agreement that should be treated as the law that requires to be followed and applied-Certificate for deduction at lower rate or nil deduction-The application under section 195 is at the instance of the person making the payment, while the application under section 197 is at the instance of the recipient-DTAA-India-USA. [S. 40(a))(ia), 90(2), 195(2), 197, Art. 12]

S. 153C : Assessment-Income of any other person-Search-Books of account-Loose sheets and diaries do not Constitute to books of account-Assessment based only on evidence available in loose sheets and diaries-Not valid-Transfer of case-Assessee must be given opportunity to be heard–Existence of alternate remedy-Not an absolute bar on issue of Writ. [S. 132, Indian Evidence Act, 1872, S. 34, Art. 226]

S. 153A : Assessment-Search or requisition-Assessment of undisclosed Income-Notice should be based on material seized under Section 132 or documents requisitioned under Section 132A-Notice was quashed. [S. 132, 132A, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Application of mind by sanctioning authority-Notice valid. [S. 147, 148, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Issuing third notice and furnishing specific details of transaction which was subject matter of earlier notice-Failure to explain or substantiate genuineness of transaction in reply-Notice and order for issuance of reassessment notice valid. [S. 147, 148, 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Bogus entities-Vague show cause notice-Matter remanded to issue supplementary notice furnishing details. [S. 148A(b), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-High-Pitched Assessments-Violation of principle of natural justice-Non application of mind-Gross negligence-Order was quashed-The action taken by the Department in terms of the instructions read with the affidavit referred to in the court’s order dated May 19, 2022 was to be communicated to the assessee by the Department and a compliance report was to be submitted before the court. [S. 147, 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Transactions of purchase and sale of shares-Notice under Section 148A(d) issued on different ground as reasons in 148A(b)-If Foundational allegation is missing in the notice issued under Section 148A(b)-Same cannot be incorporated by Issuing supplementary notice-Notice was quashed. [S. 147, 148A(b), 148A(d), Art. 226]

S. 148 : Reassessment-Notice-Recording satisfaction with signature of prescribed authority mandatory-Prescribed Authority’s digitally signed approval obtained after issue of notice without jurisdiction and invalid-Notice and subsequent reassessment proceedings quashed. [S. 147 151, 282A, General Clauses Act, 1897, S. 3(56), Art. 226]