S. 153C : Assessment-Income of any other person-Search-Share capital-Deletion of addition is held to be justified when no incriminating material was found in the course of search action. [S. 68]

S. 153C : Assessment-Income of any other person-Initiation of assessment proceedings beyond period of six years from end of financial year in which satisfaction note was recorded by Assessing Officer is held to be not valid. [S. 132]

S. 153C : Assessment-Income of any other person-Search-Not recording satisfaction-Order is illegal and void ab initio. [S. 132, 143 (3)]

S. 153A : Assessment-Search-No incriminating material was found-Addition was held to be not justified. [S. 132]

S. 153A : Assessment-Search-Scope of assessment is limited to assessing only search related income and thereby revenue was denied opportunity of taxing other escaped income that came to notice of Assessing Officer. [S. 132]

S. 153A : Assessment-Search-No fresh material was discovered during search and seizure proceedings-Deletion of addition is held to be justified. [S.132]

S. 153A : Assessment-Search-Completed assessment could not be abated unless some incriminating evidence or material was found during search qua additions made by Assessing Officer. [S. 132]

S. 153A : Assessment-Search-No incriminating material was found-Addition is held to be not valid. [S. 132]

S. 148 : Reassessment-Notice-Notice was not issued at last known address of assessee-Participated in reassessment proceedings despite not having been issued or served with notice under section 148 in accordance with law would not constitute a waiver of said jurisdictional requirement-Reassessment is bad in law. [S. 147, 292BB]

S. 148 : Reassessment-Notice-Issue of notice in the name of dead person-Notice was quashed. [S. 131(IA), 147, 159, 292BB, Art. 226]