S.147: Reassessment – After the expiry of four years – Change of opinion- Minimum alternative tax-No whisper as to was not disclosed – Reassessment notice was quashed [S. 115JB, 148 , Art, 226 ]

S.147: Reassessment – After the expiry of four years – Change of opinion -Rental income from shops – Income from house property -Income from business – Income from other sources -Reassessment notice was quashed [ S. 22, 28(i), 56 ,148 Art , 226 ]

S.147: Reassessment – After the expiry of four years – Failure to deduct tax at source – Payments to stockists – No failure to disclose material facts -Reassessment notice was quashed . [ S. 40(a)(ia), 148 , 184H , 201(1) 201(IA) , Art , 226 ]

S. 147 : Reassessment – After the expiry of four years -Change of opinion -Capital or revenue -Advertisement and sales promotion expenses – Reassessment notice was quashed . [ S. 37(1), 148 Art , 226 ]

S. 144B : Faceless Assessment –Accommodation entries – Bogus sales -Penny stock companies -Order passed violation of principle of natural justice -Order was quashed – Notice of reassessment was held to be valid [ S. 69, 143(3),147, 148 Art, 226 ]

S. 127 : Power to transfer cases – Transfer of case from Mumbai to Bangalore- No reason was recorded – Order of transfer of case was set aside [ S. 127(2), Art , 226 ]

S. 115-O : Domestic companies – Tax on distributed profits – Not liable to pay dividend distribution tax on dividend paid by it to share holders [ S. 2(22))(a),Art, 226 , SIDBI Act , 1989 , S. 29(2), 50]

S. 92C : Transfer pricing – Arm’s length price -Comparable – Opportunity of hearing was not given – Matter remanded [ S. 254(1) ]

S. 80IB(10) : Housing projects- Completion certificate for seven buildings – Plan for eight building was revised – Entitle to deduction for seven buildings [ S. 260A]

S. 69A : Unexplained money – Survey – Addition of hypothetical basis – Deletion of addition by the Tribunal is affirmed . [ S. 133A , Indian Evidence Act , 1872, S. 65B ]