S. 194A : Deduction at source-Interest other than interest on securities-Interest awarded by Motor Accidents’ Tribunal under Motor Vehicles Act-Not income-Not liable to deduct tax at source-Any provision for deduction of tax at source in the section would not govern the taxability of the receipt. [S. 2(24), 56(2)(vii), 145A, 145B, 194A(3), Motor Vehicles Act, 1988, S. 171, Art. 226]

S. 154 : Rectification of mistake-Recording of satisfaction-No error apparent on face of record-Rectification order not valid. [S. 14A, R. 8D]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Show cause notice-Must be given minimum period of seven days to reply the notice-Reply sent to registered post-Refusal to consider reply on the ground that it had not been sent through E. Portal-Not valid-Order quashed and set aside. [S.148A(b), Art, 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-Show cause notice-Request for extension of time-Order passed before considering the reply-Order was set a side. [S. 148, 148A(b), 148A(c), 148A(d), Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-consideration of assessee’s response to show-cause notice-Order quashed-Matter remanded. [S. 148A(b), 148A(d), Art. 226]

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

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Order passed without considering request for sufficient time-Order set aside. [S. 147, 148A(b) 148A(d), 151, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Natural justice-Order passed without considering request for sufficient time-Order set aside. [S. 147, 148A(b), 148A(d), Art. 226]

S. 147 : Reassessment-Alternative remedy-Writ against reassessment order was dismissed. [S. 148, Art. 226]

S. 147 : Reassessment-Show cause notice-Alternative remedy-Time granted to file reply only two days-Directed to provide time of 10 days to file the reply-Appeal Lies from order of reassessment-Writ is not maintainable. [S. 148, 246A, Art. 226]