S. 143(3): Assessment-Limited scrutiny-AO cannot travel beyond the scope of limited scrutiny without converting it into complete scrutiny-Capital gains-Investment in a residential house-Exemption under section 54F could not be denied merely because construction was completed after three years.[S. 45, 54F]

S. 143(3): Assessment-Unaccounted Production-Electricity consumption alone cannot justify an addition.[S. 69]

S. 143(3): Assessment-Valid DIN-Assessment order without assessee’s name or PAN-Omission cannot invalidate the assessment-Protected by section 292B [S.11, 156, 292B]

S. 143(2): Assessment-Notice-Jurisdiction-Notice under section 143(2) issued by a non-jurisdictional Assessing Officer is void. [S. 127, 143(3)]

S. 143(1: Assessment-Intimation-Prima facie adjustment-GST refund-Matter remanded for verification. [S. 143(1)(a)]

S. 133A: Survey-Unexplained investments-No addition can be made solely on the basis of a survey statement without corroborative evidence.[S. 133A]

S. 132B: Application of seized or requisitioned assets-Search and Seizure-Adjustment of seized cash against self-assessment tax was allowed. [S. 132, 140A]

S.115BAC: Tax on income of individuals and Hindu undivided family-New tax regime-Delay in filing Form No. 10-IE-Option cannot be denied.[S. 115BAC(5), 139(2)]

S. 115JB: Company-Book Profit-Sick Industrial Company-Exemption under Explanation 1(vii)-Net worth becoming positive-BIFR Scheme-The BIFR directions merely required the Department to consider continuation of the exemption and did not override the statutory provisions of section 115JB-Exemption not available. [Sick Industrial Companies (Special Provisions) Act, 1985,(SICA), S. 32]

S. 115BAA: Tax on income of certain domestic companies-Determination of tax in certain cases-Concessional tax regime-Revised return-Option under section 115BAA can validly be exercised through a revised return filed within the due date. [S. 139(5)]