S. 143 (3) : Assessment–Non-existing company–Amalgamation-Assessment on the non-existing is held to be void ab initio.

S. 143(2) : Assessment–Notice–Mandatory-Block assessment–Non issue of notice – Assessment is held to be bad in law. [S. 132, 158BC]

S. 142(2A) : Inquiry before assessment–Special audit–An attempt to understand the books of account-Huge amount of professional fees was paid-Reference to special Audit is held to be valid.

S. 142(2A) : Inquiry before assessment–Special audit–Finding that direction had been issued after condition laid down were fulfilled—Writ is held to be not maintainable. [Art. 226]

S. 90 : Double taxation agreement-Rate of tax–Applicable to domestic company and not 65%-CBDT Circular is held to be applicable-DTAA-India-Japan. [Art. 7, 23, 24(2)]

S. 80P : Co-operative societies–Denial of exemption-Alternative remedy – Directed to avail alternative remedy u/s. 246A of the Act. [S. 246A, Art. 226, Tamil Nadu Cooperative Societies Act, 1983]

S. 72 : Loss-Carry forward and set off-scheme sanctioned by BIFR-Objection by Revenueto grant tax concession- Writ is held to be not maintainable . . [S. 72A, Sick industrial companies (Special provisions) Act, 1985, S. 18, 19, Art,226 ]

S. 69A : Income from undisclosed sources–No evidence to show that cheques stated to have been issued by the assessee-Deletion of addition is held to be justified.

S. 69 : Unexplained investment-Income from undisclosed sources- Jewellery converted to bullion and sold–Sale proceeds through bank –Addition cannot be made as income from undisclosed sources. [Voluntary Disclosure of Income Scheme, 1997]

S. 69 : Un explained investment-Income from undisclosed sources- Non-Resident-Deposit in NRI Accounts–Deletion of addition by the Tribunal based on the evidences–Reversal of the order of Tribunal by the High Court is held to be not valid–Oder of the Tribunal is affirmed. [S.158BB, 260A, Foreign Exchange Regulation Act, 1973, S.13]