S.147 : Reassessment-Cash credits-Information from GST data-Non-furnishing of sales and purchase register-Assessee furnished GSTR-I and complete audited books-Reopening unjustified-Delay of 233 days-SLP of revenue was dismissed on account of delay as well as on merits. [S. 68,148, Art. 136]

S. 147 : Reassessment-Alternative remedy-Filing appeal-Writ petition was dismissed-SLP of assessee dismissed.[S. 144B,148, Art. 136]

S. 147 : Reassessment-Income from other sources-Share premium-Change of opinion-No new tangible material-SLP of revenue dismissed.[S. 56, 68, 148, Art. 136]

S. 147 : Reassessment-With in four years-Cash credits-Book profit-Even if the proposed addition is made, there would be no taxable income-Reassessment notice was quashed by High Court-SLP delay of 196 days-Delay was not condoned-SLP dismissed.[S. 68, 115JB, 148, Art. 136]

S. 147 : Reassessment-Client Code Modification-Cash credits-AO treated entire gross amount as undisclosed income-Only net gain taxable-No escapement of income-Delay of 442 days-SLP dismissed on account of delay. [S. 68, 148, Art. 136]

S.147: Reassessment-After the expiry of four years-Proceedings based on bogus ‘sauda chitthi’ neither on stamp paper nor registered nor notarized on plain paper-No income accrued on account of transfer of capital asset-No escapement of income chargeable to tax-Reassessment notice was quashed by High Court-SLP delay of 846 days-SLP dismissed on account ofdelay as well as on merits.[[S.2(47), 68, 148, Art. 136]

S. 144B : Faceless Assessment-Validity of assessment order under section 143(3) passed by serving Show Cause notice for variation of income on email Id not provided by the assessee-Assessment set aside and remanded back at the stage of Show cause proceeding.[S.143(3), 144B(1)(xii), Art. 226]

S. 143(3): Assessment-Appellate Tribunal-Reamnd-When an assessment is remanded by the ITAT and no final assessment order is passed pursuant to the remand, any further proceedings become time-barred-The AO must accept the return and refund amounts due, with interest. [S.92C, 143(2), 254(1), Art. 226]

S. 138: Information respecting assessee-Disclosure-Public interest-Information sought for use in criminal trial-Not permissible-RTI information already furnished-Criminal trial could not fall in category of public interest-No further disclosure under section 138(1)(b). [RTI Act, S. 498A IPC, Art. 226]

S. 132B: Search and seizure-Retained assets-Jurisdiction of High Court-Writ petition not maintainable where search and seizure conducted by authorities of another State-Remedy to be sought before jurisdictional High Court-SLP of assessee dismissed. [S. 132, Art. 136]