S. 153A : Assessment – Search- Time limit for issuing notice for assessment was expired prior to date of search having expired and no material was found during the search , block assessment was held to be bad in law .[ S. 143(2) ]

S. 153A : Assessment – Search- On the basis of seized documents from office premises of group of companies in which assessee was a director, said material could not be used against the assessee [ S. 132, 292C ]

S. 153A : Assessment – Search or requisition – When no incriminating material was found in the course of search, addition cannot be made on the basis of evidence collected after the search . No addition can be made on the basis of statement of director much later after the search [ S.131, 132 ]

S. 153A : Assessment – Search-Merely on the basis of third party statement without any incriminating evidence addition was held to be not justified [ S. 132 (4) ]

S. 153A : Assessment – Search-Industrial undertaking – Developer -Deduction can be claimed in return pursuant to notice under S. 153A of the Income -tax Act [S. 80IA (4)(i), 139(4) ]

S. 151 : Reassessment – Sanction for issue of notice – Failure on part of Assessing Officer to take sanction of appropriate authority would go to very root of validity of assumption of jurisdiction by Assessing Officer [ S. 147, 148,292B ]

S. 151 : Reassessment – Sanction for issue of notice -Reassessment proceedings couldn’t be quashed just because AO had obtained prior approval from higher authority [ S. 147, 148 ]

S. 151 : Reassessment – Sanction for issue of notice –Mechanical approval was held to be bad in law [ S. 147, 148 ]

S. 151: Reassessment – After the expiry of four years – Sanction of the Chief Commissioner was a pre-condition. [ S.147,148, 149 ]

S. 151 : Reassessment – Sanction for issue of notice – After expiry of four years – Notice and proceedings was vitiated for want of specific sanction .[ S. 147, 148 ]