S. 147 : Reassessment -Report of Investigation wing of Department- Notice issued after application of mind – Notice is valid [ S.148, Art , 226 ]

S. 147 : Reassessment – Interest or Remuneration- Reassessment on presumption of receipt is held to be not valid [ S.148 ]

S. 147 : Reassessment – Bogus donation – Report of CBI – Reassessment is held to be valid – Failure to prove donations were genuine — Addition is held to be valid [ S.68, 148 ]

S. 144 : Best judgment assessment – Violation of principles of natural justice— Writ against the order – Matter remanded [S.69A, 115BBE, Art . 226 ]

S.143(3): Assessment -Income from undisclosed sources —Agricultural income-Land taken on lease – Amount Shown -No agricultural operations had been carried on in land -Addition is held to be justified [S.10(1)]

S. 132B : Application of seized or requisitioned assets – Amount seized by Excise Department received by Income-Tax Department From Magistrate’s Court — Magistrate ordering release of cash to department with direction that it be produced when summoned — Crime thereafter closed and no proceedings before Magistrate’s Court -On Writ the Court held the proceedings pending before Income tax department – Refund not warranted [ S.153A, 153B ,Art , 226 ]

S. 127 : Power to transfer cases Transfer for administrative convenience — Sufficient compliance with statutory provisions and principles of natural justice — Order of transfer valid.[ Art . 226 ]

S. 115JB : Book profit – Provision for doubtful debts – Finance (No. 2) Act, 2009 — Law does not contemplate performance of an impossible Act – Amounts disallowed under Section 14A cannot be added.[ S.14A ]

S. 92C : Transfer pricing – Arm’s length price -Exclusion of comparables and depreciation on goodwill — Question of fact – No substantial question of law [ S.92CA ]

S. 92C : Transfer pricing – Arm’s length price –Technical services – Finding of fact [ S.92(1), 92B(1), 260A ]