S. 260A : Appeal-High Court-Delay of 174 days-Delay was condoned.

S. 260A : Appeal-High Court-Delay of 545 days-Administrative exigency-Delay was condoned.

S. 260A : Appeal-High Court-Territorial Jurisdiction-Assessment was initiated at New Delhi and final assessment was framed by Assessing Officer at Ghaziabad-High Court of Punjab and Haryana lacked jurisdiction to adjudicate matter.

S. 241A : Refunds-Withholding of refund in certain cases-Estimated tax liability-Revenue neutral-Method of accounting-Income offered for tax when services were rendered-Withholding of tax is held to be not valid. [S. 143(3), 145]

S. 234D : Interest on excess refund-Provision inserted from 1-6-2003 would apply to all regular assessments made on or after 1-6-2003 irrespective of assessment year involved-Liable to pay interest.

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice u/s 148 issued on 30-6-2021 without complying with mandatory provisions-Order is quashed-, Explanations to Notifications dated 31-3-2021 and 27-4-2021 issued by CBDT were to be declared ultra vires of 1961 Act and TLA Act, 2020. [S. 148, 151 Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, S. 3, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Reassessment notice issued under section 148 on 30-6-2021 without complying with substituted provisions of section 148A was quashed. [S. 148 Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 S. 3]

S. 148 : Reassessment-Notice-Notice for assessment year 2013-14 was issued to assessee on 1-4-2021-limitation of issuing notice expired on 31-3-2021-Notice was time barred-Direction-CBDT-Since large number of writ petitions are being filed in which date and time of issuance of notice under section 148 are in dispute, Income-tax department to be directed to ensure that date and time of triggering of e-mail for issuing notices and orders are reflected in online portal relating to concerned assesses-Unless there is a stay obtained by authorities under Income-tax Act, 1961 from higher forum, mere fact of filing appeal or SLP will not entitle authority not to comply with order of High Court-Court directed the Registrar General to forward the copy of the judgement for circulating amongst authorities under the Income tax- Act , 19961 and for the observance of the principles of the judicial discipline and propriety. [S. 147, 260A, Art. 226]

S. 148 : Reassessment-Notice-Failure to dispose objections by passing speaking order-Order set aside for adjudication afresh. [S. 143(3), 147, Art. 226]

S. 148 : Reassessment-Notice-Validity of E-notices-Mere digitally signing of notice under section 148 would not be issuance of notice, reassessment notices would be said to be digitally issued on date when same were e-mailed to petitioner-Since deadline for passing assessment order in most cases was 31-3-2022, proceedings pursuant to impugned reassessment notices were to be stayed till further orders. [S. 147, 149, Art. 226]