S. 147 : Reassessment-After the expiry of four years-Long term capital gains-Bogus claim-Dead person-Reopening of assessment for same reason-Matter was remanded back to Assessing Officer to verify reasons for reopening and only if different reason was given on earlier occasion, Assessing Officer could proceed to finalize impugned reopening proceedings. [S. 10(38), 45, 148, Art. 226]
S. 147 : Reassessment-After the expiry of four years-Court cannot go into the sufficiency of reasons assigned-Writ petition was dismissed. [S. 148, Art. 226]
S. 145 : Method of accounting-Unexplained investments Undervaluation of stock-Statement of director in the course of survey-Solely relying on statement of director addition cannot be made. [S. 69, 133A]
S. 144B : Faceless Assessment-Natural justice-Filed objection with supporting evidence-No infringement of principles of natural justice-Alternative remedy-Writ petition was dismissed. [S. 147, Art. 226]
S. 144B : Faceless Assessment-Natural justice-Personal hearing was not granted-Order was quashed and set aside [Art. 226]
S. 144B : Faceless Assessment-Natural justice-One day time to give response-Order was set aside and remanded. [S. 142(1), Art. 226]
S. 144B : Faceless Assessment-Natural justice-Opportunity of hearing-Addition was made without issuing notice-cum draft assessment order-Order was quashed-Matter remanded [S. 144B(7), Art. 226]
S. 144B : Faceless Assessment-Natural justice-Personal hearing-Video conferencing-Order passed without providing it with an opportunity of hearing by not following prescribed procedure for faceless assessment-Assessment order was quashed-Matter remanded. [S. 80P, 144B(7), Art. 226]
S. 144B : Faceless Assessment-Reassessment-Ex-parte order-Notice uploaded only in web portal-Demise of father-Order was set aside and remanded. [S. 147, 148, Art. 226]
S. 144B : Faceless Assessment-Reassessment-Ex parte order-Natural justice-Permitted to put in their objections against assessment order which was to be treated as draft assessment order and after filing of objections Assessing Officer shall proceed to complete assessment. [S. 147, 148, Art. 226]