S. 201 : Deduction at source-Survey-Failure deduct tax at source-Payment to non-residents-Appeal pending before two earlier assessment years-Writ was dismissed-Directed to pursue alternative remedy of appeal. [S. 133A, 201(1), 201(IA), Art. 226)

S. 194H : Deduction at source-Commission or brokerage-Sale of prepaid SIM cards to distributors-Discounts given by assessee-telecommunication company on sale of prepaid SIM cards to distributors-Not liable to deduct tax at source.

S. 192 : Deduction at source-Salary-Credit for tax deducted-Collection and recovery of tax-Bar against direct demand on assessee-Failure to deposit the tax in Government treasury by the employer-Credit cannot be denied to the employee-Directed to give credit. [S. 199, 201, 205, Art. 226]

S. 154 : Rectification of mistake-Refund-House property and bank interest-Full tax was paid-Assessing Officer is directed to pass order in accordance with law. [S. 143(3), 221(1), 237, Art. 226]

S. 154 : Rectification of mistake-Depreciation-Contractor-Income estimated at 12.5 % of contractual receipts-Debatable-Rectification was held to be not justified. [S. 32(1)(ii)]

S. 153C : Assessment-Income of any other person-Search-Undisclosed investment-Statement recorded of third party-Opportunity of cross examination was not provided-Deletion of addition is held to be justified. [S. 69C]

S. 153C : Assessment-Income of any other person-Search-Notice was issued after considering the objections-Alternative remedy is available-Writ is not maintainable. [Art. 226]

S. 153 : Assessment-Reassessment-Limitation-Issue of two notices-First notice dated 22nd march 2011 on business premises-Second notice on 6th April 2011 on residential premises-First notice was not withdrawn-Order passed on 28th March 2013-Barred by limitation on 31st December, 2011. [S. 147, 148, 153(2)]

S. 149 : Reassessment-Time limit for notice-Issue of notice-Notice dated 31-3 2018-Despatched on same day-1-4-2018 being Sunday Franking was done by postal authorities on 2-4 2018-Notice is not time barred. [S. 147, 148, Art. 226]

S. 147 : Reassessment-Search and seizure-Information from third party-Satisfaction-Validity of issue was notice u/s. 148 was left open to be decided in appeal-Order of single judge was set aside. [S. 132, 148, 153C, 158BD, Art. 226]