S. 153C : Assessment-Income of any other person-Search-Notice issued prior to transfer of case-Notice and order is bad in law-The amendment by insertion of clause (c) in sub section (3) of section 124(3)(c)m by Finance Act, 2016(2016) 384 ITR 1 (St), which came into effect from 1-6-2016 is prospective in nature-Order of High Court is affirmed-SLP of revenue is dismissed. [S. 124, 127(2), Art. 136]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued without giving an opportunity of hearing heard-Notice and order is set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Purchase of property-Income from other sources-Order for issue of notice was not mentioned in the initial notice-Notice and order is quashed-Matter remanded.[S. 56(2)(viib), 147, 148, 148A(b), 148A(d), Art. 226]

S. 148: Reassessment-Notice-Claim for deduction of interest-Intimation is not an order of assessment-Assessment for the first time under section 147-Entitle for permissible deductions under the law.[S.43B, 143(1) 147]

S. 148 : Reassessment-Notice-Protective assessment-Issuance of notice after initiation of corporate Insolvency resolution process and after initiation of corporate insolvency resolution process and giving effect to resolution plan-Notices and subsequent proceedings of reassessment and penalty and consequential orders are reversed and set aside-Assessing Officer should modify demand giving effect to order of adjudicating Authority in Corporate Insolvency process under Code-Revenue may take whatever steps available to take action, if any, against ex-promoter and other third parties in accordance with law-Notices, subsequent proceedings of reassessment and penalty and consequent orders are reversed and set aside. [S. 133(6), 144, 147, 156A, 271(1)(c), 274, Insolvency and Bankruptcy Code, 2016, S. 31, 238, Art. 226]

S. 148 : Reassessment-Notice-Writ petition is dismissed on the ground with liberty to assessee to raise all contentions in reply before Assessing Officer and also direction for grant of personal hearing-Income. [S. 147, Art. 226]

S. 148 : Reassessment-Notice-Writ petition is dismissed on the ground with liberty to assessee to raise all contentions in reply before Assessing Officer and also direction for grant of personal hearing-Income-On SLP the Department stated that it had no objection to quash the notice as the transactions between a mother and son-Appeal is allowed [S. 147, Art. 136]

S.147: Reassessment-After the expiry of four years-Capital gains-Co-owner-No failure to disclose material facts-Reassessment notice and order disposing the objection is quashed. [S. 45(3) 50C, 148, Art. 226]

S.147: Reassessment-After the expiry of four years-Cash credits-Partners capital account-No satisfaction was recorded-Reassessment notice and order disposing the objection quashed is quashed. [S. 68, 131(IA), 148, Art. 226]

S.147: Reassessment-After the expiry of four years-No failure to disclose material facts-Purchase of land-Reassessment notice and order disposing the objection is quashed and set aside.[S.69C, 147, 153A, Art. 226]