S. 143(3): Assessment – Capital gains — Capital gains wrong shown in the return as taxable – Duty Of Assessing Officer to refrain from assessing such income.- No tax shall be levied or collected except by authority of law.[S. 45, Right to fair compensation and transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013, S. 96 , Art. 265 ]

S. 143(3): Assessment -Estimate of profits — Gross profit rate —Findings based on conjectures and surmises and not on positive evidence — Order of Tribunal was set aside .[ S. 254(1) ]

S. 143(3): Assessment – Real income- lease rental- Interest and loan recovery – Guidance Note issued by the ICAI carries great weight – An assessee can only be taxed on “real income” -Lease rental is allowable [ S. 37(1),145(3), CA 1956, S.211 ]

S. 143(2): Assessment – Notice by an AO not having jurisdiction over the assessee is irrelevant- Assessment was held to be bad in law .

S. 143(2) : Assessment – Block assessment -Notice issued with in period of limitation , however the notice was served beyond limitation period hence the assessment was held to be in valid and quashed- Tribunal was justified in considering the issue of limitation first time raised before the Tribunal [ S. 158BC, 254(1),292BB ]

S. 143(2) : Assessment -Notice – Notice to authorised representative was held to be deemed service of notice on assesse and sufficient compliance – Non availability of assesse on the given address the notices were could not be served [ S. 143(3) ]

S.142(2A): Inquiry before assessment– Special audit– Order passed without application of mind and objections of the assesse was held to be bad in law .

S. 143(1)(a) : Assessment – Intimation –Provision for doubtful over due instalments – Adjustment was held to be not valid – Interpretations given by High Courts and Tribunals cannot be ignored by the Assessing Officers [ S. 36(1)(vii), 36(2) ]

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 ]