S. 147 : Reassessment-After the expiry of four years-Transfer pricing-Notice stating that fact had not been disclosed-Mere statement that there had been failure to disclose material facts is not sufficient-Reassessment notice on the basis of change of opinion was quashed. [S. 92CA(3), 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Set off of unabsorbed depreciation or business loss-Book profit- No new Tangible material-Notice and order rejecting objection raised by Assessee was set aside. [S. 115JB, 143(3), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-No failure to disclose material facts-The documents and submissions which were available before the AO, before passing of the original assessment order;-Not even a whisper as to what was not disclosed-Reassessment notice was quashed. [S. 148 Art, 226]

S. 147 : Reassessment-After the expiry of four years-Real estate agent-ITS data-Non disclosure of turnover-Details were furnished in the scrutiny assessment-Reassessment notice was quashed. [S. 69, 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Sale of shares-Judgement relied was existence before passing of original assessment order-Error due to oversight-Issue discussed and considered by the Assessing officer-Reassessment notice was quashed. [S. 54EC, 132, 143(3), 148, 153A, Art. 226]

S. 144B : Faceless Assessment-Violation of principle of natural justice-Reply filed was not taken in to consideration-Order remanded with the direction to pass the order in accordance with law after giving due opportunity of hearing to the assessee. [S. 143(3), 144B(7)(viii), 144B(7)(xii), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Failure to issue show cause notice and draft assessment order-Order was quashed and set aside-Directed to pass assessment order by following due procedure as contemplated under section 144B of the Act and giving an opportunity of hearing through video-Conferencing. [S. 2(15), 12A,144, 148, 156, 222, 232, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Order passed without considering the reply filed by the assessee-Order and consequential demand notice was set aside-Strictures-Officers are not truthful in filing their affidavit-Directed to circulate copy of this order to Commissioner of income-tax (Judicial) Mumbai and also to all Commissioner (Judicial) in the Country-Department to be truthful and accept their mistakes instead of filing false affidavit. [S. 156, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Proper opportunity of personal hearing not given-Matter remanded. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Draft assessment order and notice -Reply not considered-Request for personal hearing not considered -Non-application of mind by Assessing Officer- Order and consequential demand was set aside-Matter Remanded-Strictures-Assessing Officer was directed to pay Rs. 10,000 as donation from his personal account to P.M. Care Fund. [S. 156, 270, Art. 226]