S. 147 : Reassessment-After the expiry of four years-Discrepancy and mismatch-MB Shah Commission report-Illegal mining in State of Odisha-Reason to believe-Excess production-Issue subject matter of the reopening of assessment was never discussed in the original assessment proceedings-Failure to make full and true disclosure-Reassessment notice is held to be valid. [S. 148, 154, Form 26AS, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Penny stock-Specific information-Information wing-Approval was obtained-Reassessment notice was held to be valid. [S. 143(1), 148, Art. 226]

S. 147 : Reassessment-After the expiry of four years-Cash credits-Accommodation entries-Penny stock-Survey-General information-No failure to disclose material facts-Reassessment notice was held to be bad in law. [S. 45, 68, 69, 133A, 148, Art. 226]

S. 144B : Faceless Assessment-Natural justice-Assessment order was quashed- Existence of alternative remedy not an absolute bar to issue writ -Matter remanded to the appropriate authority for fresh assessment-Writ is maintainable where there is a violation of the principles of natural justice. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Video hearing-Personal hearing was not granted-Time for passing assessment was extended-Order and notice of demand and notice initiating penalty proceedings were set aside. [S. 143(3), 156, 271AAC(1), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Order was passed enhancing the income without following the procedure-Stay was granted till next date. [S. 143(3), Art. 226]

S. 144B : Faceless Assessment-Natural justice-Order was passed without considering the request for an adjournment-Pending the final disposal the assessment order, notice of demand and penalty proceedings are stayed. [S. 143(3), 270A, 271AAC, Art. 226 ]

S. 143(3) : Assessment-Co-operative societies-Denial of exemption-Binding precedent-Failure to follow the judgement of Supreme Court-Alternative remedy-Judgement of single judge was set aside-The Assessing Officer was directed to redo the assessment after hearing the parties. [S. 80P(2)(a)(i), Art. 226]

S. 143(3) : Assessment-Validity-Natural justice-Cash credits-Foreign in ward remittances-E-filing portal was dysfunctional-Order set aside. [S. 68, 115BBE, 143(2), 156, Art. 226]

S. 143(3) : Assessment-Validity-Order passed after death-After conclusion of submission before passing of order the assessee expired-Order of Tribunal quashing of the order was set aside-The Assessing Officer was directed to issue notice to the legal representatives of the deceased and thereafter pass afresh order of assessment. [S. 159(2)]