S. 226 : Collection and recovery-Modes of recovery–Joint savings account with husband-TRO cannot issue notice to bank for marking said bank account for lien towards arrears of tax liability of her husband, without issuing a notice to assessee. [S. 226(3)(iii), Art.226]

S. 153C : Assessment-Income of any other person-Search Search prior to 1-6-2015-S.153C as amended W.E.F. 1-6-2015 is not applicable-Limitation-Notice issued for the assessment years beyond six assessment years would be beyond jurisdiction- Writ is maintainable. [S. 132, 153A, 153B, Art. 226]

S. 147 : Reassessment –With in four years-Transfer of leasehold rights- Allegation that the transaction is not genuine–No new material-Reassessment is held to be not valid. [S. 45, 56, 148]

S. 147 : Reassessment-Export business-No new material-Notice under direction of Commissioner-Reassessment is held to be not valid. [S. 80HHC, 148]

S. 147 : Reassessment–With in four years-Report of investigation wing showing over valuation of shares–Original assessment u/s. 143(1)–Notice on the ground of over valuation shares is held to be valid. [S. 143(1), 143(3), 148]

S. 147 : Reassessment-After the expiry of four years-Capital gains-Year of taxability-No new material–Reassessment is held to be not valid. [S. 45, 148]

S. 147 : Reassessment-After the expiry of four years-Furnishing all details in response to notices-Non-application of mind by assessing officer to materials produced at the time of original assessment-Reassessment is invalid. [S. 142(1), 143(2) 148, Art. 226]

S. 145 : Method of accounting–Valuation of stock–Goods ready for shipment had not been transferred-Declaration made in accordance with provision of sales tax is not relevant for the purpose of income-tax Act-Valuation of stock at cost or market price at the option of assessee-Held to be valid.

S. 145 : Method of accounting–Not maintaining of stock record-Rejection of books of account is held to be valid-CIT(A) has the power of enhancement after giving an opportunity of hearing-No substantial question of law.[S. 145(3), 251]

S. 142(2A) : Inquiry before assessment–Special audit–Complexity in accounts–Order to Special audit is held to be valid-Juristic person like a company cannot file a writ petition. [Art. 226]