S. 139A : Permanent account number –Surrendering permanent account number card on obtaining new card — Notice issued under old card — Court directed the Commissioner to decide which permanent account number was to be used by the assessee for future transactions and Income-tax returns. [ S. 148, 148A(b) Art , 226 ]

S. 253: Appellate Tribunal – Maintainability – Consolidated order of CIT(A) for more than one year – One appeal cannot be filed against two reassessment orders for the same assessment year- Income-tax Appellate Tribunal Rules, 1963 –R. 9 -Appeal of revenue was dismissed . [ S. 132, 153C ,ITAT R, 9 ]

S. 201 : Deduction at source – Failure to deduct or pay – Late deposit of TDS payment – Payment of TDS to bank would relate to date of presentation of cheque to banker- Mistake of banker the assessee is not liable to pay the interest . [ S . 194A, 201(1), 201(IA) ]

S. 199 : Deduction at source – Credit for tax deducted -Credit for tax deducted at source has to be given even though the amount deducted is not reflected in Form No. 26AS of the payee . [ S. 22 , 143(3), 203 ]

. 195 :Deduction at source – Non-resident – Deposit of TDS under wrong challan – Authorities directed to correct the demand due to deposit of TDS by wrong challan .

S. 194H : Deduction at source – Commission or brokerage – Exhibition of films – Survey – Theatre owner is not liable to deduct tax at source on convenience fee charged by BookMyshow to the end customer and retained by it- Matter remanded . [ S. 133A, 201(IA)) ]

S. 143(3): Assessment – Civil construction -Stock in trade – Amount surrendered in the course of survey – Assessable as business income – Addition cannot be made as income from undisclosed income under section 69 of the Act . [ S. 69, 133A ]

S. 56 : Income from other sources -Gift from relative – There need not be any occasion for receipt of gift from relative [ S.56(2)(v), 68 ]

S. 45 : Capital gains -Transfer – Developer –Joint development agreement – Part performance – Only licence was granted to the developer- Not liable to be assessed as capital gains [S. 2(47)(v), Transfer of Property Act , S.53A ]

S. 45 : Capital gains -Transfer – Family arrangement – Sale /Transfer of shares under family agreement as per the directions of CLB (Company law Board ) – Not chargeable to capital gains tax [ S. 2(47) ]