S. 145 : Method of accounting-Deduction of tax at source-Tax deducted is income received-Running bills-AO was not justified in making addition on account of difference in payment received as per Form 26AS and books of accounts without verifying total contract amount and relevant bills. [S. 198, Form No. 26AS]

S. 144B : Faceless Assessment-Natural justice-Specific request to afford an opportunity of personal hearing through video conference-Order is set aside. [S.144B(6)(viii), Art. 226]

S. 144B : Faceless Assessment-Unexplained investments-Reassessment-Personal hearing was not provided-Assessing Officer was to be directed to grant personal hearing and pass assessment order on merits by taking appropriate facts. [S. 69, 147, 148, Art. 226]

S. 143(3) : Assessment-Limited scrutiny-Notice was issued for proposed addition-Notice issued under section 143(2) is held to be valid. [S. 68, 1432), Art. 226]

S. 143(3) : Assessment-Addition-Order of Tribunal is affirmed. [S. 260A]

S. 143(3) : Assessment-Order passed on same day of fixing date of hearing-Matter remanded to the Assessing Officer. [Art. 226]

S. 143(2) : Assessment-Notice-Cash credits-Notice did not suffer from any legal infirmity as it satisfied all ingredients under that provision-Writ petition is dismissed. [S. 68, Art. 226)

S. 142(2A) : Inquiry before assessment-Special audit-Opportunity of hearing was given-Writ to quash the special audit is dismissed-SLP of the assessee is dismissed. [S. 142(1)]

S. 127 : Power to transfer cases-Search operations-No incriminating material-No connection between the two entities-Transfer is invalid. [S. 132, Art.226]

S. 127 : Power to transfer cases-Cases transferred from E-assessment unit to Central Circle-Sanction of CBDT is not required as provided in E-assessment Scheme-Writ petition is dismissed. [S. 119, 143(3A), 143(3B), Art. 226]