S.142(2A): Inquiry before assessment– Special audit–Time limit for assessment-Opportunity of oral and written submission against the order for special audit was considered , hence writ is not maintainable – Issuance and despatch of order u/s 142(2A) with in period of limitation and service on assesse beyond limitation period , order does not abate. [ S. 143(3), 153 , Expl. 1(iii) ]

S. 139D : Return in electronic form – Form V furnished through post within stipulated extended period — Originally filed return was held to be valid [ S. 139C, 295B ]

S. 139AA : Permanent account number – Date for linking of Aadhaar with all schemes of ministries/Departments of Union Government linking of bank accounts for existing bank accounts and for completion of Aadhaar based E-KYC process in respect of mobile phone subscribers is to be extended until 31-3-2018

S. 139 : Return of income – Set off of carry forward loss – Audit report –Matter was remanded for fresh disposal .

S. 139 : Return of income – When the assessee took advantage of provisions of S.139(5),he could not say that it was non-est [ S.10B, 139(5)]

S. 133 : Power to call for information – Legal representatives cannot refuse to furnish details of bank accounts of deceased. [ S.133(6).]

S. 132 : Search and seizure – Validity of the Search- Pending before Supreme Court – All Authorities of department as also Courts should await decision of Supreme Court on the issue of validity of Search and could not direct Appellate Authorities of department to go into question of validity of search [S. 153A.]

S. 131: Power – Discovery – Production of evidence –As the assessee was carrying on business in same premises proceedings initiated u/s 131 of the Act was held to be valid [ The Diplomatic Relations (Vienna Convention) Act, 1972 ]

S. 127 : Power to transfer cases – Transfer for centralization of cases with in city is valid, it is nether necessary to record the reasons nor opportunity of hearing is to be given

S. 127 : Power to transfer cases – Transfer from Ahmedabad to Moradabad -Transfer for effective and co-ordinated investigation and centralisation of cases — Order of Transfer is held to be valid.